2026-yil, 8-son · 119–124-betlar
Soliq nizolarini sudgacha hal qilish tizimini takomillashtirish masalalari
Annotatsiya
Ushbu maqolada soliq nizolarini sudgacha hal qilish tizimi, uning nazariy-huquqiy asoslari hamda amaliy muammolari tahlil qilingan. Soliq nizolarini o‘z vaqtida va samarali hal etishning iqtisodiy va huquqiy ahamiyati ochib berilgan. Shuningdek, vakolatli organlar faoliyati, sudgacha nizolarni hal etish tartibi va uning o‘ziga xos xususiyatlari tahlil qilinib, tizimni takomillashtirish bo‘yicha takliflar ilgari surilgan.
Abstract
This article analyzes the system of pre-trial settlement of tax disputes, its legal foundations, and practical problems. The economic and legal significance of resolving tax disputes in a timely and effective manner is explored. Additionally, the article scientifically substantiates the activities of authorized bodies, the procedure for pre-trial dispute resolution, and its specific features, and puts forward proposals for improving the system.
Iqtibos uchun
Aktam Normuratov. Soliq nizolarini sudgacha hal qilish tizimini takomillashtirish masalalari // Adolat. – 2026. – № 8. – С. 119–124.