LEGAL FRAMEWORK FOR TAX ENFORCEMENT: MAIN COMPONENTS
Abstract
The article examines the regulatory legal framework of Uzbekistan's tax legislation, focusing on tax legislation, tax payers' obligations and the role of tax administration bodies. The Tax Code of Uzbekistan is discussed as the basis of taxation, and the rights and obligations of taxpayers are studied. It also draws conclusions on common problems, including tax evasion, the informal economy, complex tax legislation, and the need for greater clarity and simplification of tax rules.
Keywords:
tax obligations taxes levies tax evasion taxationReferences
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