Academia Open
Vol 10 No 1 (2025): June (In Progress)
Law

Theoretical Basis of Management of Detection and Regulation of Tax Violations in Business Entities
Dasar Teori Manajemen Pendeteksian dan Pengaturan Pelanggaran Pajak pada Badan Usaha


  • Anvarjon Makhmudov*
Anvarjon Makhmudov
Fergana Polytechnic Institute, independent researcher, Uzbekistan *

(*) Corresponding Author
DOI: https://doi.org/10.21070/acopen.10.2025.10477
Published January 11, 2025
Keywords
  • Tax management,
  • tax offenses,
  • tax evasion,
  • tax base,
  • management of tax relations,
  • paperless goods,
  • illegal currency,
  • barter,
  • regulations,
  • tax administration
    • ...More
    Less
How to Cite
Makhmudov, A. (2025). Theoretical Basis of Management of Detection and Regulation of Tax Violations in Business Entities. Academia Open, 10(1), 10.21070/acopen.10.2025.10477. https://doi.org/10.21070/acopen.10.2025.10477

Copyright (c) 2025 Anvarjon Makhmudov

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This document presents the primary findings of scientific study about the development and enhancement of the tax system in our nation, as well as studies focused on preventing and rectifying tax infractions within the context of the ongoing priority economic reforms. The underlying causes of taxpayer evasion and tax avoidance influenced by infractions are examined comprehensively. The necessity to implement efficient procedures to prevent scenarios that diminish the economic impact of infractions, particularly with tax system management, and to provide a systematic approach for the use of these mechanisms is evident.

Highlights:

  1. Tax system reforms focus on preventing tax evasion and avoidance issues.
  2. Comprehensive study highlights causes, impacts, and solutions for tax infractions.
  3. Efficient procedures proposed to improve tax management and minimize economic losses.
 

Keywords: Tax management, tax offenses, tax evasion, tax base, management of tax relations, paperless goods, illegal currency, barter, regulations, tax administration

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