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This article discusses the concept and purpose of the prosecutor’s control over the implementation of legislation in the bodies of the State Tax Service in Uzbekistan. By ensuring compliance with tax laws, preventing tax evasion, protecting taxpayer rights, combating corruption, enhancing transparency, preventing arbitrary actions, supporting taxpayer education, and advocating for fair taxation, prosecutor’s control contributes to the STS’s effectiveness

and, ultimately, the economic development and stability of Uzbekistan.

  • O'qishlar soni 12
  • Nashr sanasi 26-10-2024
  • Asosiy tilIngliz
  • Sahifalar8-20
English

This article discusses the concept and purpose of the prosecutor’s control over the implementation of legislation in the bodies of the State Tax Service in Uzbekistan. By ensuring compliance with tax laws, preventing tax evasion, protecting taxpayer rights, combating corruption, enhancing transparency, preventing arbitrary actions, supporting taxpayer education, and advocating for fair taxation, prosecutor’s control contributes to the STS’s effectiveness

and, ultimately, the economic development and stability of Uzbekistan.

Ўзбек

Ushbu  maqolada O‘zbekiston Respublikasi Davlat soliq xizmati organlarida  qonun  hujjatlari  ijrosi  ustidan prokuror          nazoratining    kontseptsiyasi va maqsadi ko‘rib chiqiladi. Prokuror nazorati  soliq    qonunchiligiga rioya    etilishini soliq    qonunchiligiga rioya    etilishini soliq    qonunchiligiga rioya    etilishini huquqlarini himoya qilish, korrupsiyaga qarshi kurashish, adolatli soliqqa tortishni targ‘ib etish orqali Davlat soliq xizmati faoliyati samaradorligini, shuningdek, O‘zbekistonning iqtisodiy rivojlanishi va barqarorligini ta’minlashga xizmat qiladi.

Русский

В данной статье рассматриваются понятие и цель прокурорского контроля за исполнением законодательства            в          органах Государственной налоговой службы Узбекистана. Обеспечивая соблюдение налогового                                          законодательства, предотвращая уклонение от уплаты налогов,                 защищая                  права налогоплательщиков, борясь с коррупцией, повышая прозрачность, предотвращая произвол, поддерживая просвещение налогоплательщиков и выступая за справедливое                                          налогообложение, прокурорский контроль способствует эффективности деятельности ГНС и, в конечном итоге, экономическому развитию и  развитию  экономики.  стабильность

Узбекистана.

Havola nomi
1 O‘zbekiston Respublikasi Huquqni muhofaza qilish akademiyasi Toshkent, O‘zbekiston
2 2. Turuntayeva, A., Tlegenova, F., Kassiyenova, K., Abrakhmatova, G., Radzhapov, A., & Alshymbek, D. (2019). Improving the effectiveness of tax administration through the example of the republic of Kazakhstan. J. Legal Ethical & Regul. Isses, 22, 1.
3 3. Togaevich, A. M. (2022). SCIENTIFIC AND THEORETICAL FOUNDATIONS OF THE SUBJECT AND OBJECT OF THE PROSECUTORIAL SUPERVISION OVER THE EXECUTION OF LEGISLATION ON LAND USE IN THE REPUBLIC OF UZBEKISTAN. The American Journal of Political Science Law and Criminology, 4(09), 5-12.
4 4. Tadjibaeva, D., & Komilova, I. (2012). The influence of tax reforms on the prosperity of micro-firms and small businesses in Uzbekistan. Asia-Pacific Development Journal, 16(2), 31- 64.
5 5. Isroilov, B., Alimov, G., & Toshev, B. (2021, March). Prosecution of Legal Entities: History, Theory, Practice and Proposals. In VIII International Scientific and Practical Conference'Current problems of social and labour relations'(ISPC-CPSLR 2020) (pp. 294-298). Atlantis Press.
6 6. MUSTAFOEV, T. (2020). 3 State Anticorruption Legal Framework and Business Climate in Uzbekistan: Legal and Practical Challenges. Central Asian Law: Legal Cultures, Governance and Business Environment in Central Asia, 61.
7 7. Norov, I. (2022). Problems of public service in the Republic of Uzbekistan: further improvement of the public service system. TSUL Legal Report International electronic scientific journal, 3(1), 30-36.
8 8. Rakhmanov, S. (2019). REVIEW OF ANTI-CORRUPTION LEGISLATION OF THE REPUBLIC OF UZBEKISTAN AND ISSUES OF ITS FURTHER IMPROVEMENT. Ўзбекистон Республикаси Бош Прокуратураси Академияси АХБОРОТНОМАСИ, 5, 61-68.
9 9. Jumabayev, D. (2023). THE SPECIAL ROLE OF CORPORATE LEGAL RELATIONS IN THE CIVIL LEGISLATION OF THE REPUBLIC OF UZBEKISTAN. Евразийский журнал академических исследований, 4(1), 12-17.
10 10. Vladimirovich, K. I., & Anvarovich, K. A. (2021). Experience Of The Justice Bodies In Foreign Countries In The Field Of Law-Making: A Comparative Legal Analysis. Psychology and Education Journal, 58(1), 2743-2748.
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