Tax evasion, fraud in the industry, and the current state of data storage, processing, and analysis are a number of national and international challenges today. For example, according to the Tax Justice Network's 2020 report, tax fraud and tax evasion cost countries around the world $427 billion a year. The US alone loses $188.8 billion annually to tax evasion, while China and Japan lose $66.8 and $46.9 billion respectively.
In this article it’s analyzed some features of history of criminal liability for tax evasion and other obligatory payments on territory of the Republic of Uzbekistan. It’s also disclosed a matter of social necessity of establishing criminal responsibility for the crime and suggested a draft of new edition of Article 184 of Criminal Code of the Republic of Uzbekistan. Justified suggestions on amendments and additions to this norm.
Particular attention is paid to ensuring the necessary level of collection of taxes and other mandatory payments in the Republic of Uzbekistan, radical improvement of services on the basis of cooperation between large taxpayers, tax administration and tax obligations. In the Address of the President of the Republic of Uzbekistan Sh.M.Mirziyoev to the Oliy Majlis dated December 28, 2018, “one should be interested in the timely payment of taxes, not tax evasion. The new version of the Tax Code should provide incentives for honest taxpayers, who are the backbone of the country's development, and punish those who operate in secret. It is necessary to reduce the tax burden, introduce a fair tax regime for all, and gradually abolish tax benefits. " is one of the important tasks in this regard
Жиноятларнинг криминалистик тавсифи жиноят ва жазо тўғрисидаги қонунда белгилаб қўйилган ижтимоий жиҳатдан хавфли ғайриҳуқуқий қилмишларнинг кўриб чиқилаётган турларининг энг муҳим томонлари тўғрисидаги умумлаштирилган далилий маълумотлардан ҳамда уларга асосланган илмий хулосалар ва тавсиялар тизимидан иборат бўлади. Криминалистик тавсифларни билиш жиноят ишларини тез, ҳар томонлама ва холисона тергов қилишни ташкил этиш учун зарурдир
The article examines the research of economists on the nature of property taxes, analyzes the share of property taxes in the structure of resource taxes, and formulates conclusions
and recommendations for the study
In this article authors made research on theoretical practical aspects of developing of online payment system of taxes in Uzbekistan. Authors provided their recommendations on further developing of online payment system of taxes in the country.
This article analyzes the history of taxes
and fees, the necessity and significance of taxes, their role in ensuring the financial function of the state. It also reveals the legal nature of taxes, in particular, its concept and essence. Some aspects of the theory of taxation are studied, a deep analysis of the theory of taxation and tax
audits, as well as tax discipline, is carried out.
This article scrutinizes current economic reforms in Uzbekistan, effecting on tax and taxation. The role of government and its laws on taxing system is analyzed. The contribution of taxes in GDP is researched according to the types of taxes. The data collected from the last five years are compared and essential conclusions are drawn. The impact of the reduction of rates of taxes and mandatory payments in the country and the improvement of mechanisms for their collection have been analyzed in the article
In this article questions are disclosedthat concerning the regulation of relations related to taxes and other mandatory payments.
In this article it is analysed the prevention of tax evasion and other mandatory payments, as well as counteraction of law enforcement agencies in the fight against tax crimes. It is concluded with activities carried out by law enforcement agencies.
The article discusses the main types of tax evasion faced by the Uzbek economy in a state of transformation to the digital economy. Possible areas of activity of the tax authorities to reduce the negative consequences of the risks of the digital economy. The state needs further forecasting and timely response to emerging business development trends related to the development of the national global digital space
The article discusses the main types of tax evasion faced by the Uzbek economy in a state of transformation to the digital economy. Possible areas of activity of the tax authorities to reduce the negative consequences of the risks of the digital economy. The state needs further forecasting and timely response to emerging business development trends related to the development of the national global digital space
This article shows existing shortcomings of tax system, in particular, high level of tax burden, availability of many types of taxes, etc., which make the need for reforms in this sector. Therefore, a draft concept of tax system was developed.