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Anvarjon Makhmudov
Fergana Polytechnic Institute, independent researcher
Medicine & Pharmacology Public Health

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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
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.10477

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: Tax system reforms focus on preventing tax evasion and avoidance issues. Comprehensive study highlights causes, impacts, and solutions for tax infractions. 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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