ПРАВОВАЯ РЕГЛАМЕНТАЦИЯ АДМИНИСТРАТИВНОЙ ОТВЕТСТВЕННОСТИ В ОБЛАСТИ НАЛОГООБЛОЖЕНИЯ В РЕСПУБЛИКЕ КАЗАХСТАН И РЕСПУБЛИКЕ УЗБЕКИСТАН

Abstract

This article is devoted to the comparative legal analysis of the legislation regulating administrative liability in the field of tax assessment in the Republic of Kazakhstan and in the Republic of Uzbekistan. The article gives a holistic view of the administrative liability for the commission of infractions in the field of tax assessment in the two countries and its current problems in theory and law enforcement. The article reflects the opinions of scientists who have previously studied the problems of administrative liability, as well as scientists who have studied certain issues of administrative liability for committing infractions in the field of tax assessment. Also, the article reflects the peculiarities of the legislation regulating administrative liability in the field of tax assessment in the two countries. As the study of the legislation of the two countries has shown, the subjects of administrative liability in Uzbekistan are individuals and officials, whereas in Kazakhstan, legal entities also belong to the subjects of administrative liability. This article reveals the specifics of the application of administrative sanctions, the procedure for resolving cases of administrative infractions, and the revision of resolutions on cases of administrative infractions in the field of tax assessment and their execution. In the article, the author indicates proposals for further improvement of the legislation under study.