TAX LIABILITY AND ITS PRINCIPLES ACCORDING TO THE LEGISLATION OF THE REPUBLIC OF UZBEKISTAN
Keywords:
legal liability, tax liability, principles of liability, tax legislation, tax legal relations, tax codeAbstract
The article, based on an analysis of existing scientific doctrines on the concept of tax liability as well as its principles and classification, focuses on the peculiarities of the legal regulation of these issues under the legislation of the Republic of Uzbekistan. The author considered the specifics and features of tax responsibility and its place in the system of legal responsibility, as well as the system of principles of tax liability, which have a direct impact on maintaining the established order in the tax sphere and ensuring the proper implementation of legal prescriptions by all subjects of tax law. Objective patterns of the establishment and use of general legal principles of tax liability have been identified and substantiated, the constituent elements of which include justice, legality, inevitability, individualization of punishment, responsibility for guilt, and presumption of innocence, as well as special principles of prosecution for committing a tax offense, taking into account the specifics of regulating these principles under the tax legislation of the Republic of Uzbekistan. For each of these principles, on the basis of the norms of tax legislation of the Republic of Uzbekistan, characteristic features have been identified that have not only theoretical but practical aspects of a more effective change in tax responsibility. The need to use all the principles of tax liability in combination, taking into account their close relationship, concerning various parties to the same phenomenon - tax liability, is justified. The implementation of proposals on legal support of the principles of tax responsibility and increasing the effectiveness of their use in the process of taxation of individuals and legal entities are identified as the most important factors in the successful solution of the socio-economic problems of the state and society at the current stage of development in Uzbekistan.
References
Налоги и налоговое право. Учебное пособие / Под ред. А.В. Брызгалина. – М.: «Аналитика-Пресс», 1998. – С. 452. (Taxes and tax law. Textbook / Ed. A.V. Bryzgalina. - M .: "Analytics-Press", 1998. -P. 452)
Крохина Ю.А. Налоговое право: учебник для студентов. – М.: ЮНИТИ-ДАНА, 2006. – 383 с. С. 259-260. (Krokhina Yu.A. Tax law: a textbook for students. – M.: UNITI-DANA, 2006. – 383 p. pp. 259-260.)
Стасько В.Н. Юридическая ответственность за нарушения налогового законодательства. / В кн. Гатаулин Ш.К. Налоги и налогообложение. - Т.: Государственнқй налоговый комитет, 1996. - С.179-180. (Stasko V.N. Legal liability for violations of tax laws. / In the book. Gataulin Sh.K. Taxes and taxation. - T .: State Tax Committee, 1996. - P. 179-180)
Комаров А.С. Общая теория государства и права: Учебник. 7-е изд. - СПб.: Питер, 2008. - 512 с. С. 389 (Komarov A.S. General Theory of State and Law: Textbook. 7th ed. - St. Petersburg: Peter, 2008. - 512 p. -P. 389).
Административное право / Под ред. Ю.М.Козлова, Л.Л.Попова. - М.: Юристъ, 2000. - С.336 (Administrative law / Ed. Yu.M.Kozlova, L.L.Popova. - M.: Jurist, 2000. - P. 336).
Чарухин Денис Юрьевич. Институт ответственности за правонарушения в сфере налогов и сборов. Автореф. дисс. канд. юрид. наук. Москва, 2005. - С. 18-19 (Charukhin Denis Yurievich. Institute of responsibility for offenses in the field of taxes and fees. Abstract diss. cand. legal Sciences. Moscow, 2005. -P. 18-19).
Малиновская В.М. Ответственность за нарушение таможенного законодательства РФ (финансово-правовые аспекты). Дисс. канд. юрид. наук. М. 1997. - С. 11-12 (Malinovskaya V.M. Responsibility for violation of the customs legislation of the Russian Federation (financial and legal aspects). Diss. cand. legal Sciences. M. 1997. -P. 11-12).
Белопашко Ю.Н. Правонарушение и ответственность в финансовом и налоговом праве Российской Федерации // Правоведение, 2001, № 5. С. 58 (Belopashko Yu.N. Offense and liability in the financial and tax law of the Russian Federation // Jurisprudence, 2001, No. 5. P. 58).
Рукавишникова И. В. Метод финансового права. М. Юрист, 2006. - С. 37-42 (Rukavishnikova IV Method of financial law. M. Lawyer, 2006. -P. 37-42).
Бахрах Д.Н., Кролис Л.Ю. Административная ответственность и финансовые санкции // Журнал российского права 1997, № 8. - С. 86; Футо С.Р. Административная ответственность за правонарушения в области налогов и сборов. Автореф. дисс. канд. юрид. наук. Омск, 2004. - С. 9, 13 (Bakhrakh D.N., Krolis L.Yu. Administrative responsibility and financial sanctions // Journal of Russian Law 1997, No. 8. - P. 86; Futo S.R. Administrative responsibility for offenses in the field of taxes and fees. Abstract diss. cand. legal Sciences. Omsk, 2004. -P. 9, 13)
Журавлева О.О. Финансовая ответственность в системе юридической ответственности // Финансовое право, 2004, № 4 - С. 27; Арсланбекова Аминат Зайдулаевна. Финансово- правовые санкции в системе мер юридической ответственности. Автореф. дисс. докт. юрид. наук. Саратов, 2009. - С. 11,19. (Zhuravleva O.O. Financial responsibility in the system of legal responsibility // Financial Law, 2004, No. 4 - P. 27; Arslanbekova Aminat Zaydulaevna. Financial and legal sanctions in the system of measures of legal responsibility. Abstract diss. doc. legal Sciences. Saratov, 2009. -P. 11.19)
Финансовое право : учебник / отв. ред. Е.Ю. Грачева, О.В. Болтинова. - 2-е изд., перераб. и доп. - Москва: Проспект, 2022. - С. 36 (Financial law: textbook / otv. ed. E.Yu. Gracheva, O.V. Boltinova. - 2nd ed., revised. and additional - Moscow: Prospect, 2022. -P. 36);
Тедеев Астамур Анатольевич. Финансовое право: учебник для бакалавров / А.А. Тедеев. - 4-е изд., переработанное и дополненное. – Москва : Эксмо, 2021. - С. 128 (Tedeev Astamur Anatolyevich. Financial law: a textbook for bachelors / A.A. Tedeev. - 4th ed., revised and expanded. - Moscow: Eksmo, 2021. - P. 128).
Крохина Ю.А. Налоговое право: учебник для студентов. С. 261 (Krokhina Yu.A. Tax law: a textbook for students. -P. 261).
Хван Л.Б. Налоговое право: Учебник. - Т:. Консаудитинформ, 2001.- С. 111 (Hwang L.B. Tax Law: Textbook. - T:. Konsaudiinform, 2001.- P. 111).
Налоговое право / Под ред. С.Г.Пепеляева. - М.: Юристъ, 2004. - С. 399-404 (Tax law / Ed. S.G. Pepelyaeva. - M.: Jurist, 2004. -P. 399-404).
Смит А. Исследование о природе и причинах богатства народов. М., 1962. С. 603 (Smith A. Research on the nature and causes of the wealth of nations. M., 1962. S. 603)
Демин А.В. О справедливости налоговой ответственности (Demin A.V. On the fairness of tax liability) https://wiselawyer.ru/poleznoe/9197-spravedlivosti-nalogovoj-tvetstvennosti
