THEORETICAL AND LEGAL ISSUES OF RESPONSIBILITY FOR TAX VIOLATIONS AND THEIR COMMITMENT
Keywords:
tax discipline, tax administration, tax system, offenses, types of taxes, tax responsibility, taxpayer, responsibility, legal responsibility, financial responsibility, administrative responsibility, criminal responsibility, object and subjects of offenses, object and subjects of responsibilityAbstract
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.
