TAX LIABILITY AND ITS PRINCIPLES ACCORDING TO THE LEGISLATION OF THE REPUBLIC OF UZBEKISTAN
Abstract
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.