税收违法责任及其承诺的理论和法律问题

IF 0.9 4区社会学 Q3 CRIMINOLOGY & PENOLOGY

Canadian Journal of Criminology and Criminal Justice Pub Date : 2022-05-11 DOI:10.51788/tsul.ccj.2.2-3./daef1752

krom Ergashev

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引用次数: 0

摘要

本文对税务违纪法律责任的法律依据进行了系统的分析。到目前为止，税收违纪法律责任的科学依据还没有得到深入的研究。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“税收违法财务责任”、“税收违纪行政责任”、“税收违纪刑事责任”等概念的内涵，这些概念在当今具有现实意义。笔者对国外立法的比较分析有助于体现该条的特殊性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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THEORETICAL AND LEGAL ISSUES OF RESPONSIBILITY FOR TAX VIOLATIONS AND THEIR COMMITMENT

This scientific article provides a systematic analysis of the legal basis of legal responsibility for violation of tax discipline. So far, the scientific basis for legal responsibility for tax discipline violations has not been thoroughly studied. In recent years, the issue of legal responsibility for violations of tax discipline in Uzbekistan has not been sufficiently studied from legal and economic points 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.

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来源期刊

Canadian Journal of Criminology and Criminal Justice CRIMINOLOGY & PENOLOGY-

CiteScore

1.30

自引率

33.30%

发文量

期刊介绍： The Canadian Journal of Criminology and Criminal Justice publishes quarterly coverage of the theoretical and scientific aspects of the study of crime and the practical problems of law enforcement, administration of justice and the treatment of offenders, particularly in the Canadian context. Since 1958, this peer-reviewed journal has provided a forum for original contributions and discussions in the fields of criminology and criminal justice. This bilingual, peer-reviewed journal was previously called the Canadian Journal of Criminology, the Canadian Journal of Criminology and Corrections, and the Canadian Journal of Corrections.