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
Alm J. (2019)What motivates tax compliance? Journal of economic surveys 33 (2), 353-388
Efeeloo, N., & Dick, N. (2018). An Empirical Review of the Determinants of Tax Evasion in Nigeria: Emphasis on the Informal Sector Operators in Port Harcourt Metropolis. Journal of Accounting and Financial Management, 4(3), 1–10. https://d1wqtxts1xzle7.cloudfront.net/63209917
Johnson Janet Berry (2022) Tax Liability: Definition, Calculation, and Example. The investopedia team. October 26, https://www.investopedia.com/terms/t/taxliability.asp
Josephson Amelia (2022) The Ultimate Guide to Tax Liability. November 16,. https://smartasset.com/taxes/tax-liability
Khlif, H., & Amara, I. (2019). Political connections, corruption and tax evasion: a cross-country investigation. Journal of Financial Crime, 26(2), 401–411. https://doi.org/10.1108/jfc01-2018-0004
Masclet, D., Montmarquette, C., & Viennot-Briot, N. (2019). Can whistleblower programs reduce tax evasion? Experimental evidence. Journal of Behavioral and Experimental Economics, 83, 101459. https://doi.org/10.1016/j.socec.2019.101459
Molero, J. C., & Pujol, F. (2011). Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter. Journal of Business Ethics, 105(2), 151–162. https://doi.org/10.1007/s10551-011-0955-1
Montenegro, T. M. (2021). Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study. Sustainability, 13(20), 11166. https://doi.org/10.3390/su132011166
Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Anyetei, L. (2019). What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana. International Journal of Public Administration, 43(13), 1143–1155. https://doi.org/10.1080/01900692.2019.1665686
Ozili, P. K. (2020). Tax evasion and financial instability. Journal of Financial Crime, 27(2), 531–539. https://doi.org/10.1108/jfc-04-2019-0051
Purwanto, P., & Indrawan, R. (2019). The Determinants of Tax Evasion in Directorate General of Customs and Excise Jakarta. Advances in Economics, Business and Management Research, 127(1), 1–4. https://www.atlantis-press.com/proceedings/series/aebmr
Raikov, A. (2021). Decreasing Tax Evasion by Artificial Intelligence. IFAC-PapersOnLine, 54(13), 172–177. https://doi.org/10.1016/j.ifacol.2021.10.440
Richardson, G. (2016). The Determinants of Tax Evasion: A Cross-Country Study. Financial Crimes: Psychological, Technological, and Ethical Issues, 33–57. https://doi.org/10.1007/978-3-319-32419-7_2
Shokrkhodaei, F. (2018). The Effect of Information & Communication Technology on Tax Revenue in Selected Countries with an Emphasis on Tax Evasion. Macroeconomics Research Letter, 13(25), 107–132. https://doi.org/10.22080/iejm.2018.2036
Tabandeh, R., & Amadonnejad, A. (2015). Journal of Research in Business, Economics and Management. The Application of Artificial Neural Network Method to Investigate the Effect of Unemployment on Tax Evasion, 4(3), 1–14. https://core.ac.uk/reader/267832640
Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597. https://doi.org/10.1016/j.techfore.2021.120597
Downloads
Published
How to Cite
Issue
Section
License

This work is licensed under a Creative Commons Attribution 4.0 International License.