ANALYSIS OF THE EFFECT OF TAX OFFENCES ON THE FORMATION OF STATE BUDGET REVENUES.

Authors

  • Makhmudov Anvarjon Makhmudovich Independent Researcher, Department of Management, Fergana Polytechnic Institute, Fergana, Uzbekistan

Keywords:

analysis of tax revenues, tax administration, tax offences

Abstract

This article contends that prosecuting individuals and legal entities for their errors is an insufficient solution to the prevailing issues. Instead of resolving problems, such measures may inadvertently give rise to new errors, tax evasion, and inadequate disclosure of income within the tax base. The remedy lies in adopting a scientific approach to prevention. Emphasizing the urgency of these challenges, our research primarily focuses on implementing effective mechanisms. These mechanisms are designed to minimise the adverse effects of violations on state budget revenue formation, emphasizing the need for systematic management to use these preventive measures.

References

Decree of the President of the Republic of Uzbekistan No. PF-6098 dated 30.10.2020 "On organisational measures to reduce the underground economy and increase the efficiency of tax authorities."

N. Toshmamatov, H. Kamolov, I. Nosirov, S. Toshmamatov. Audit. Study guide. - Andijan - 2018, - 300 p.

N.A. YAngiboev, D.Q. Kudbiev and others. Accounting in tax authorities. T. 2023

Nosirov I.A. The role of ecological management in the development of small business. Theoretical & Applied Science., 2017g.

Nosirov I.A. Influence of scientific and technical progress and effective use of resources. LI Republic of Uzbekistan. Vestnik Republic of Karakalpagistan. 2016g.

I. Ismanov, N. Toshmamatov, S. Buzrukkhanov. Financial accounting and reporting. Textbook. Tashkent. "Sano-standard"-2019.

Nosirov I. A. Sovershenstvovaniye ucheta i analiza zatrat khlopkopererabativayushikh predpriyatiy (na primere kooperativnih hozyaystv Ferganskoy dolini). Monograph. 1998

Yermatov I. T. Scientific and technical progress: social, technical, and public factors: Sbornik statey. Moscow: OOO "IMPULS", 2018. -

Downloads

Published

2024-02-08

How to Cite

Makhmudov Anvarjon Makhmudovich. (2024). ANALYSIS OF THE EFFECT OF TAX OFFENCES ON THE FORMATION OF STATE BUDGET REVENUES. World Economics and Finance Bulletin, 31, 20-27. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/3754

Issue

Section

Articles