违反税务纪律法律责任的科学理论分析

Ikrom Ergashev
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摘要

本文对税务违纪行为法律责任的法律依据进行了系统的分析。到目前为止,对税务违纪法律责任的科学依据研究还不够深入。因此,在这个领域的实践已经被观察到。近年来,乌兹别克斯坦违反税收纪律的法律责任问题尚未从法律和经济角度得到充分研究。笔者试图从理论上阐明税务违纪法律责任问题。分析了“税收违法经济责任”、“税收违纪行政责任”和“税收违纪刑事责任”这三个与当今社会相关的概念的内涵。笔者对国外立法的比较分析有助于体现该条的特殊性。本文讨论了通过在税收系统中引入人工智能来减少乌兹别克斯坦违反税收纪律数量的可能性,以及在改进现有立法的基础上在不久的将来采取的行动。笔者认为,法律解决这些问题的主要方向应该是确保税收纪律、发展税收文化和扩大信息技术的应用。此外,文章在分析该领域存在问题的基础上提出了建议和建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
SCIENTIFIC AND THEORETICAL ANALYSIS OF LEGAL RESPONSIBILITY FOR VIOLATION OF TAX DISCIPLINE
This scientific article provides a systematic analysis of the legal basis of legal responsibility for the violation of tax discipline. So far, the scientific basis for legal responsibility for tax discipline violations was not thoroughly studied. Therefore, practice in this sphere has been observed. In recent years, the issue of legal responsibility for violations of tax discipline in Uzbekistan has not been sufficiently studied from a legal and economic point of view. The author tried to illuminate the issue of the theoretical aspects of legal liability for violations of tax discipline. The author also analyzes the content of the concepts of “financial responsibility for tax violation”, “administrative responsibility for violation of tax discipline” and “criminal responsibility for violation of tax discipline” which are relevant today. The author’s comparative analysis of the legislation of foreign countries served to reflect the special characteristics of the article. This article discusses the possibility of reducing the number of violations of tax discipline in Uzbekistan through the introduction of artificial intelligence in the taxation system and the actions to be taken in the near future, based on the improvement of existing legislation. The author argues that the main direction in finding a legal solution to these issues should be to ensure tax discipline, develop the tax culture and expand the use of information technology. In addition, the article develops suggestions and recommendations based on the analysis of existing problems in this sphere.
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