Статья

CAUSES OF TAX VIOLATIONS: FIGHTING CORRUPTION AND RAISING LEGAL AWARENESS

Turayev AlijonSamarkand Institute of economics and service, Acting Associate Professor of the Department of Investments and Innovations, PhDElmurodov ElshodSamarkand Institute of economics and service, Faculty of Economics 3rd year student

Zenodo (CERN European Organization for Nuclear Research)repository2026en

ABI

Аннотация

This article comprehensively analyzes the causes of tax fraud in the Republic of Uzbekistan in the context of corruption and the level of legal awareness. The study is based on empirical data collected during 2022–2024, reports of international organizations (Transparency International, World Bank, IMF), national statistics and information from state tax authorities. The article identifies institutional, psychological, economic and social factors that cause tax evasion and tax fraud, and their interrelation is scientifically substantiated. The study was conducted based on the Allingham-Sandmo theoretical model, Tax Culture Theory and Social Norm Theory.

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Темы

Taxation and Compliance Studies Education, Law, and Society Corporate Governance and Financial Management

Идентификаторы

DOI: 10.5281/zenodo.19426895

Цитирования и источники

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Показатели — AkademScholar