PROBLEMS OF ADMINISTRATIVE JUDICIAL PROCEEDINGS REGARDING FINANCIAL SANCTIONS DISPUTES
Keywords:
financial sanctions, tax offence, administrative proceedings, tax liability, presumption in favour of the taxpayer, proportionality, judicial review, tax disputeAbstract
The article examines current theoretical and practical issues of administrative proceedings in cases involving challenges to financial sanctions. It considers the legal nature of financial sanctions, their place within the system of measures of legal liability, as well as their relationship with administrative coercive measures and other forms of public-law intervention. Particular attention is paid to the procedural features of adjudicating this category of cases, including the allocation of the burden of proof, compliance with procedural time limits, and implementation of the principle of the presumption of the taxpayer’s good faith. Based on an analysis of the judicial practice of the Republic of Uzbekistan, the study identifies stable trends and problematic aspects of law enforcement, including inconsistencies in judicial approaches, insufficient certainty of certain legal norms, and the influence of administrative discretion on the outcome of disputes. Using the comparative legal method, the article also generalises foreign experience in regulating the relevant legal relationships. The study concludes that there are gaps and conflicts in the current legislation and formulates proposals for its improvement, enhancing the effectiveness of judicial protection, strengthening guarantees of the rights of parties to proceedings, and ensuring greater consistency in judicial practice.
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