ROLE AND IMPORTANCE OF TAX CONSULTING IN ALTERNATIVE RESOLUTION OF TAX DISPUTES
Keywords:
Abstract
The author of this article describes the theoretical and practical aspects of legal mechanisms for alternative dispute resolution. In this scientific work was carried out a systematic analysis of the norms of alternative resolution of tax disputes established by the Tax Code and other regulatory legal acts of the Republic of Uzbekistan, was conducted a comparative study of foreign experience in this area, were analyzed existing problems, were developed recommendations for their solution and were given proposals for improving legislation in the analyzed area. At the same time, has been analyzed the works, that carried out in our country on the alternative resolution of tax disputes, as well as on the prevention, identification and elimination of possible disputes in the tax area. Separately noted, that today the sphere of tax consulting in the country is being formed systematically and in stages. Also, author of this article analyzed the large-scale systematic work carried out to create a fair, transparent tax system for taxpayers and bring the system of alternative dispute resolution in line with international standards, as well as to strengthen the protection of the rights and legitimate interests of taxpayers.
Similar Articles
-
CRIMINOGENIC BEHAVIOR WITHIN THE ACADEMIC COMMUNITY
The American Journal of Political Science Law and Criminology: No. 02 (2024) / Nozimakhon Sobirova, -
Characteristics Of Providing Legal Services To Business Entities By Legal Consultancy Organisations
The American Journal of Political Science Law and Criminology: No. 7 (2021) / Dilshodbek Nurumov, -
Foreign experience in the organizational and legal regulation of public services
The American Journal of Political Science Law and Criminology: No. 03 (2022) / Sevara Zakirova, -
Difficulties In Teaching Law Students Listening Comprehension In English Language Teaching
The American Journal of Political Science Law and Criminology: No. 01 (2021) / Manzura Shamsitdinova , -
Civil law regulation of the provision of legal services to business entities
-
Features Of Liability For Violation Of The Rules Of Trade And Services In The Legislation Of Some Foreign Countries
The American Journal of Political Science Law and Criminology: No. 04 (2021) / Ulugbek Akhmedov, -
Issues Of Using And Legal Regulation Of Digital Technologies In The Provision Of Medical Services
The American Journal of Political Science Law and Criminology: No. 05 (2021) / Jaloliddin Askarov, -
ISSUES OF IMPROVING CIVIL-LEGAL RELATIONS ARISING IN THE PROVISION OF MEDICAL SERVICES
The American Journal of Political Science Law and Criminology: No. 02 (2023) / Jumanov Zafar Sattorovich, -
Developing Critical Thinking Ability In Students On The Basis Of Problem Approach (On The Example Of The Subject "Civil Society")
The American Journal of Political Science Law and Criminology: No. 11 (2020) / Kudayberganova Tajixal Kuchkarovna , Tileyov Erkinbay Muratbayevich , -
THE IMPORTANCE OF NOTARIAL ACTIVITY IN PROTECTING THE RIGHTS OF INDIVIDUALS AND LEGAL ENTITIES
The American Journal of Political Science Law and Criminology: No. 03 (2024) / Karimova Madina Mirzajanovna ,
References
Pre-trial settlement of tax disputes: financial and legal research: dissertation ... Candidate of Legal Sciences: 12.00.14 / Shinkaryuk Denis Aleksandrovich; [Place of protection: Ohm. state University named after F.M. Dostoevsky]Number of pages: 163 pp. 61 08-12/963. 2008
Mironova S.M. Mechanism for resolving tax disputes in the Russian Federation: Financial and legal aspect: Author's abstract. dis. ... Ph.D. Saratov, 2006. P. 9.
Ovsyannikov, S. V. Tax disputes in the arbitration court: General characteristics [Journal of Law/1996/No. 3].
Nagornaya E.N. Tax disputes: The relationship between civil and tax legislation. Ed. 2nd, revised and additional N M.: Justitsinform, 2003.
Tsvetkov I.V. Practical aspects of a lawyer’s activities in protecting taxpayer rights in court. M., 2000.
Goncharenko I.A. Mechanism for resolving tax disputes in the UK and the EU: abstract. dis. Ph.D. legal Sci. M., 2001.
Kovalenko S.A. Tax disputes: concept and grounds // Tax disputes: theory and practice. 2004. No. 9. pp. 13-16.
Tax consulting: textbook. manual for students studying economics. specialties and directions / D. G. Chernik, L. S. Kirina, V. V. Balakin. M.: Economics, 2009. 439 p.
Artemenko D.A., Artemenko G.A., Belokrylova O.S., Porollo E.V., Khasheva Z.M. Tax administration and tax control: theory and practice: monograph. Krasnodar: Southern Institute of Management, 2006.
Fundamentals of tax consulting: textbook. manual / N. N. Bashkirova, E. B. Sugrobova; edited by L. I. Goncharenko. Financial Academy under the Government of the Russian Federation. M.: Master, 2008. 175 p.
Tax consulting: textbook / D.G.Chernik, L.S.Kirina, V.V.Balakin. – M.: ZAO Publishing House “Economy”. 2009. – 439 p.
Ignatushina A.V., Arkhipova A.V. ABC of a tax consultant. M.: Phoenix, 2012. 192 p.
Gushchina T.N., Usatova L.V. Tax consulting: theory and practice: monograph. M.: Dashkov i K, 2009. 240 p.
Mazurina L.A. Modern tax consulting: monograph. M.: Analytics Rodis, 2014. 300 p.
Kirina L.S. On the possibilities of using international experience in state regulation of tax consulting in Russia // Business in Law. Economic and legal journal. 2014. N. 1. P. 206–209.
Kobylyansky A.K. Theoretical and organizational aspects of the formation of the institute of tax consulting // Financial studies. 2012. No. 1. pp. 81–88.
Anthony R.N. The Management Control Function. Boston, Harvard Business School Press, 1988, 216 p.
Jackson J.H. The Controller: His Functions and Organization. Cambridge, Mass, 1949.
Savruk A., Krasyuk R. There are no ready-made solutions // Capital Market. 1998. No. 23–24.
Sheshukova T.G., Balenko D.V. The essence of tax consulting for enterprises and assessment of its regulation // Finance and Credit. 2017.
