ANALYSIS OF ISSUES RELATED TO SCIENTIFIC AND CONCEPTUAL BASIS OF TAX CONTROL
Keywords:
tax control, tax audits, tax monitoring, tax discipline, tax administration, tax system, tax responsibility, taxpayer, cameral tax audit, mobile tax audit, tax auditAbstract
This scientific article provides a systematic analysis of the scientific and conceptual basis of tax control. So far, the scientific and conceptual basis of tax control have not been legally studied in depth. A modern direction and a new idea of increasing the efficiency of tax control are proposed. Given the lack of in-depth scientific research on tax control in the sphere of national tax law, and the fact that the views expressed in this article are scientific views, the methods of comparative and legal analysis have been applied in this research. Moreover, observation, generalization, induction, and deduction methods have also been applied. Tax control has been studied based on the author’s analytical views and the opinions of various foreign and national legal scholars, and has been analyzed through the examples of the experience of foreign countries. As a result, some problems with the implementation of tax control, in particular, the non-functioning of existing rules and its causes have been identified. The author analyzes the existing forms of tax control in the Republic of Uzbekistan, and the gaps in the legislation on tax audits and tax monitoring, as well as the reasons for the rapid change of legislation and their impact on taxpayers. In addition, it has been found that there are shortcomings in the application of the legislation on tax control to correct, to make changes and additions to some articles of the Tax Code of the Republic of Uzbekistan. The article offers suggestions and recommendations based on the analysis of existing problems in this sphere.
References
1. Yahyoyev Q.A. Soliqqa tortish nazariyasi va amaliyoti [Theory and practice of taxation]. Tashkent, Fan va texnologiyalar markazi Publ., 2003, pp.183-185.
2. Zavalishina I.A. Soliqlar: nazariya va amaliyot [Taxes: theory and practice]. Tashkent, Iqtisodiyot va huquq dunyosi Publ., 2005, p. 74.
3. Brizgalin A.V., Ilinix D.A. Nalogoviy kontrol [Tax control]. Nalogi i finansovoye pravo – Taxes and Financial Law, 2011, no. 5.
4. Chernika D.G. Nalogi i nalogooblozheniye [Taxes and taxation]. Moscow, Yurayt Publ., 2013.
5. Kucherov I.I., Sudakov O.Y., Oreshkin I.A. Nalogoviy kontrol i otvetstvennost za narusheniya zakonodatelstva o nalogax i sborah [Tax control and liability for violations of the legislation on taxes and fees]. Moscow, 2001, p. 26.
6. Porollo Ye.V. Nalogoviy kontrol: printsipi i metodi provedeniya [Tax control: principles and methods of implementation]. Moscow, 1996, pp. 6-7.
7. Toshmurodova B.E. Soliq nazorati [Tax control]. 2007, p. 21.
8. Yо‘ldoshev M., Tursunov Y. Soliq huquqi [Tax law]. Tashkent, Moliya Publ., 2000, p. 152.
9. Vahobov A.V., Jо‘rayev A. Soliqlar va soliqqa tortish [Taxes and taxation]. Tashkent, Sharq Publ., 2009, p. 309.
10. Mironova L.V. Povisheniye effektivnosti nalogovogo kontrolya v protsesse obespecheniya [Increasing the efficiency of tax control in the process of ensuring]. Moscow, Yurait Publ., 2011, p. 7.
11. Nuritdinova V. Soliq ma’murchiligini takomillashtirish mahalliy byudjetlar daromadlari barqarorligini ta’minlash garovidir [Improving tax administration is the key to ensuring the sustainability of local budget revenues]. Xalqaro moliya va hisob – Finance and Accounting, 2018, no. 1, pp. 120-122.
12. Tagayev A., Xashimoto F., Rо‘ziyev G‘., Xotamov K. Soliq nazorati [Tax control]. Tashkent, Yangi asr avlodi Publ., 2010, p. 4.
13. Nesterov G.G. Razvitiye mehanizmov nalogovogo kontrolya v sisteme obespecheniya ekonomicheskoy bezopasnosti [Development of tax control mechanisms in the system of ensuring economic security]. Abstract of Doctor’s degree dissertation. Moscow, 2010, p. 45.
14. Toshmurodova B., Elmirzayev S. Korporativ soliq menejmentida ichki soliq nazorati va tahlili [Internal tax control and analysis in corporate tax management]. Moliya –Finance, Tashkent, 2010, no. 3.
15. Alimardonov I.M., Yusupov A.Ch., Qulmatov A.O. Soliq tizimini isloh qilish sharoitida soliq nazoratining shakllari va uni takomillashtirish yо‘llari [Forms of tax control in the context of tax reform and ways to improve it]. Iqtisodiyot va innovatsion texnologiyalar ˗ Economics and Innovative Technologies, 2012, no. 3, p. 2.
16. Gangl K., Hofmann E., Hartl B., Berkics M. The impact of powerful authorities and trustful taxpayers: evidence for the extended slippery slope framework from Austria, Finland, and Hungary. Policy Studies, vol. 41 (1), pp. 98-111. DOI: 10.1080/01442872.2019.1577375/.
17. Becker G.S. Crime and Punishment: an economic approach. Journal of Political Economy, The University of Chicago Press, 1968, Mar. – Apr., vol. 76, no. 2, pp. 169-217.
18. Paramonova Yu. Three essays in optimal tax enforcement theory. PhD thesis. The University of Michigan, 2015, pp. 9-10.
19. Allingham M.G., Sandmo A. Income tax evasion: a theoretical analysis. University of Pennsylvania, Philadelphia, USA and The Norwegian School of Economics and Business Administration, Bergen, Norway. Journal of Public Economics, North Holland Publishing Company, 1972, no. 1, pp. 323-338.
20. Kuzmenko V.V. Problemi formirovaniya effektivnoy nalogovoy politiki v otnoshenii tenevogo sektora ekonomiki [Problems of forming an effective tax policy in relation to the shadow sector of the economy]. Stavropol, 2016, no. 4, pp. 69-73.
21. Bondarev D.M. Nalogovaya distsiplina v protsessax formirovaniya dohodov byudzheta [Tax discipline in the process of formation of budget revenues]. PhD thesis.
22. Yermolovskaya O.Y., Vertiprahova A.A. Nalogoviy komplayens – pravo, obyazannost ili moralnaya norma [Tax compliance is a right, obligation or moral norm]. Ekonomicheskaya bezopasnost – Economic Security, 2021, no. 3, pp. 685-696. DOI: 10.18334/ecsec.4.3.112093/.
23. Kuznetsov N.G., Sepilova Ye.S. Nalogoviy monitoring nalogoplatelshikov: rossiyskiy opit i perspektivi [Tax monitoring of taxpayers: russian experience and prospects]. Finansoviye issledovaniya – Financial Research, 2014, no. 4 (45).
