ADMINISTRATIVE TAX OFFENSES AND RESPONSIBILITY FOR THE COMMITMENT
Keywords:
tax discipline, tax system, offenses, types of taxes, tax liability, taxpayer, responsibility, legal responsibility, financial responsibility, administrative responsibility, offense, responsibility.Abstract
This scientific article analyzes the legal basis of administrative responsibility for tax offenses. The scientific basis of administrative responsibility for tax offenses has not yet been thoroughly studied. There is, in fact, legal practice in this regard. In addition, it is substantiated that in recent years in Uzbekistan the issue of administrative responsibility for tax offenses has not been sufficiently studied from a legal and economic point of view. An attempt is made to clarify the theoretical aspects of administrative responsibility for tax offenses. It also analyzes the content of the concept of “administrative responsibility for violation of tax discipline”, which is the most relevant offense today. The comparative analysis of the legislation of foreign countries carried out by the author reflects the unique aspects of this article. This article highlights the actions that need to be taken in the near future, as well as the possibilities of reducing tax offenses by improving current legislation. The author puts forward a firm position according to which the main direction of finding a legal solution to these issues should be ensuring tax discipline, improving tax culture and expanding the use of information technology. At the same time, the article presents proposals and recommendations based on an analysis of existing problems in this sphere.
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