MATERIAL LIABILITY FOR VIOLATION OF TAX DISCIPLINE

The article is devoted to the measures implemented in our country to prevent, identify and eliminate tax violations, as well as to identify and eradicate and quantitatively reduce the number of violations that may arise in the future in connection with the positive effect of the corresponding improvement of legislation in this area. It is necessary that prevention of tax violations should become a priority of tax policy. It is analyzed that this is achieved by increasing the legal literacy (culture) of taxpayers, introducing modern methods of tax monitoring and control, as well as providing comprehensive assistance to taxpayers in fulfilling tax obligations. The importance of resolving the issue of material liability for violation of tax discipline has been analyzed. Proposals to improve the legal framework for bringing to material liability for violation of tax discipline in Uzbekistan have been developed.

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