ADMINISTRATIVE TAX OFFENSES AND RESPONSIBILITY FOR THE COMMITMENT

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. 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 article, along with a comparative analysis of the legislation of foreign countries highlights the possibility of reducing cases of violations of tax discipline on the basis of improving the current legislation and actions to be taken in the near future. The author adheres to a firm position, according to which the main direction in the search for legal solutions to these issues should be to ensure tax discipline, increase tax culture and expand the use of information technology. At the same time, the article presents proposals and recommendations based on the analysis of existing problems in this area.