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ANALYSE TAX EVASION SYSTEM AND ADMINISTRATIVE LEGAL
REGULATION IN UZBEKISTAN
Urinbayeva Dilnoza Usmon qizi,
The assistant judge of Tashkent
Administrative Court
+99890-323-25-93
Annotation: This article describes large-scale reforms aimed at creating
favorable conditions for during entrepreneurship in the tax and iproving the
investment climate and further strengthening the confidence of business circles in
our republic in recent year, ft the same time scientific and practical conclusions and
proposals were formed on foreign experience and its application in our country.
Key words: tax revenues, analysis, administrative-legal regulation, risks,
anvanced information.
Nowadays of increasing of global financial instability in the world economy,
in the development of short-term and long term budget-tax policy strategies,
scientific research is being conducted aimed at researching various mechanisms for
preventing and reducing tax evasion by taxpayers. Reducing illegal flows in the
national economy, identifying factors that cause tax evasions by taxpayers and
identifying ways to eliminate them. Preventing tax evasion processes by reducing
the hidden economy, reducing the risks of tax evasion improvement of
methododological bases of assessment is the priority direction of scientific research
in this regard.
K.F.Becker pointed out that the secret economy is an uncontrollable part of
the informal economy , which means that they produce goods and provide services
based on other firms of incentives.
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A.K.Pokrovsky invites the structural characteristics of risk for consideration,
interaction with other risks, available information about risk, amount of risk, risk-
related costs, identity risks.
J.Schumpeter suggests dividing into two types: the risk associated with a
possible technical failure in production and the risk associated with the lack of
commercial success.
Kashinlar, Aronov studying the mechanism of collection of taxes and other
compulsory payments abroad and in the Russian Federation, the policy of working
with taxpayers who refused to pay taxes, their rights and obligation, in the future
every a taxpayer voluntarily developed practical recommendations on the obligation
to pay taxes and applied these recommendations in the field of collection of taxes
and other mandatory payments, proved it and implemented a number of practical
measures. However, with a completely different proposal from Jalonkinani,
Tashmatov in his book “On the role of taxes in the development of enterprises”
suggests that taxes and other mandatory payments stimulate the activities of business
entities and reduce their debtor and creditor debts and made scientific
recommendations on improving recovery mechdnisms by increasing their activity.
Andreva researched the reasons for non-compliance with tax discipline by
taxpayers, analyzed ways to increace tax knowledge, and suddested ways to improve
service to taxpayers as a state partner.
Although tax evasion is based on the economic egoistic feeling of tax payer,
it is manifested at the level of a social problem through the economic spheres of the
society and becomes a political issue. In this regard, Bavarian Finance Minister E.
Hoover said, “In Germany, the desire to avoid paying taxes is stronger than the desire
to be born.”
1
indicated the main socio-political basis of tax evasion. The issues of
tax evasion as an economic, social and legal problem have been studied as an object
of many scientific researches. From the point of view of scientific methododology,
we will try to make a broader scientific analysis of these scientific research works
1
Kottke K. “Грязные деньги-что это такое? Справочник по налоговому законодательству в области
грязных денег.” M.,1998.
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below. Together with the economic aspects of tax evasion, its legal aspects are also
chosen as the object of scientific research. For example, the Russian scientist
L.Aleksandrova, as a result of her research on this matter, found that “the prevalence
of tax evasion by taxpayers, the high level of delays in tax offences, poses the
problem of solving them with particular acuteness, the optimal and effective way of
this activity, there is a need to search and develop tools and tools.” Analysis of the
activities of law enforcement agencies shows that tax offences are more difficult to
detect than other types of crimes. In fact, there are many such people. In such
conditions, it is especially important to develop measures to detect tax crimes,
including forensics. 2 states that the author points out that the legal assessment of
tax evasion processes is much more complicated than other crimes. In her research,
L.Aleksandrova assessed the legal aspects of tax evasion and said that “timely
detection and investigation of tax evasion is directly related to the quality of tax,
administrative, criminal, criminal-procedural and in this system.
Tax avoidance and evasion are pervasive in all countries, and tax structures
are undoubtedly skewed by this reality. Standard models of taxation and their
conclusions must reflect these realities.This paper first presents theoretical models
that integrate avoidance and evasion into the overall decision problem faced by
individuals. Early models of this area focused on tax evasion, modeled as a gamble
against the enforcement capability of the state. More recently, the literature has
examined more general models of the technology of avoidance, with the additional
risk bearing caused by tax evasion either being a special case of this technology or
one aspect of the cost of changing behavior to reduce tax liability. If the cost of
evasion and avoidance depends on other aspects of behavior, the choice of
consumption basket and avoidance become intertwined. The paper then relates the
behavior predicted by the model to what is known empirically about the extent of
evasion and avoidance, and how it responds to tax enforcement policy.The paper
then turns to normative analysis, and discusses how avoidance and evasion affect
the analysis of vertical and horizontal equity as well as efficiency costs; a taxonomy
of efficiency costs is presented. Acknowledging the variety of behavioral responses
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to taxation changes the answers to traditional subjects of inquiry, such as incidence,
optimal progressivity, and the optimal mix between income and consumption taxes.
It also raises a whole new set of policy questions, such as the appropriate level of
resources to devote to administration and enforcement, and how those resources
should be deployed. Because there are a variety of policy instruments that can affect
the magnitude and nature of avoidance and evasion response, the elasticity of
behavioral response is itself a policy instrument, to be chosen optimally.The paper
reviews that is known about these issues, and introduces a general theory of optimal
tax systems, in which tax rates and bases are chosen simultaneously with the
administrative and enforcement regimes
2
. We argue that the concept of the marginal
efficiency cost of funds is a useful way to summarize the normative issues that arise,
and expand the concept to include administrative costs, avoidance, and evasion.
Understanding the distinction is crucial, as one involves lawful planning
while the other can lead to severe penalties, including the possibility of criminal
a violation under 26 U.S.C . 7201,
is a serious federal
offense in the United States. It involves deliberately misrepresenting or concealing
information to reduce tax liability and can lead to severe penalties, including the
possibility of criminal prosecution. Tax evasion can take many forms, but it
primarily falls into two categories: evasion of assessment and payment. Both types
of evasion are punishable under federal law but involve different actions and legal
nuances. The United States income tax system is based on
voluntary compliance.
Under this system, it is the taxpayer's responsibility to report all income. Tax evasion
is illegal. In contrast,
Tax avoidance is any legal method used by a taxpayer to
minimize the amount of income tax owed.
Individual taxpayers and corporations
can use forms of tax avoidance to lower their tax bills. Tax credits, deductions, and
income exclusion are forms of tax avoidance. Simply put, tax avoidance is a legal
way for taxpayers to avoid paying taxes. They can do so by using the tax credits,
2
lllyMiieTep H. Teopun ^KOHOMuneckoro pa3BUTUi. KanuTaTU3M, coTcuaTU3M u geMOkpaTUH / H.
lllyiM- nemep. M.: H3g-
BO
^
KCMO
, 2007. 864 c.
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deductions, and exclusions that are part of the tax code to their advantage. Using
these strategies can help them either avoid paying taxes altogether or lower their tax
liability. Tax avoidance can be illegal if a taxpayer abuses these strategies and
doesn't follow tax laws.
Tax evasion is the deliberate failure to comply with tax
laws.
Taxpayers evade tax assessment and payment of their taxes. Tax evasion can
entail hiding income, offshoring income in areas that don't comply with a taxpayer's
home country, falsifying tax records, and inflating expenses. Tax evasion can result
in fines, penalties, levies, and even prosecution. Let's take a deeper look below.
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