MOLIYAVIY SANKSIYALAR BO‘YICHA NIZOLAR YUZASIDAN MA’MURIY SUD ISHLARINI YURITISH MUAMMOLARI
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moliyaviy sanksiyalar, soliq huquqbuzarligi, ma’muriy sud ishlarini yuritish, soliq javobgarligi, soliq to‘lovchining vijdonliligi prezumpsiyasi, mutanosiblik, sud nazorati, soliq nizosi##article.abstract##
Maqolada moliyaviy sanksiyalar bo‘yicha nizolashish bilan bog‘liq ishlar bo‘yicha ma’muriy sud ishlarini yuritishning nazariy va amaliy muammolari tadqiq etilgan. Moliyaviy sanksiyalarning huquqiy tabiati, ularning yuridik javobgarlik choralari tizimidagi o‘rni, shuningdek, ma’muriy majburlov choralari va boshqa ommaviy-huquqiy ta’sir shakllari bilan o‘zaro nisbati ko‘rib chiqilgan. Ushbu toifadagi ishlarni ko‘rib chiqishning protsessual xususiyatlarini aniqlashga alohida e’tibor qaratilgan. Jumladan, isbotlash majburiyatini taqsimlash, protsessual muddatlarga rioya qilish hamda soliq to‘lovchining vijdonliligi prezumpsiyasini ta’minlash masalalari tahlil qilingan. O‘zbekiston Respublikasi sud amaliyoti materiallari tahlil qilinib, huquqni qo‘llash amaliyotidagi barqaror tendensiyalar va muammoli jihatlar, xususan, sud yondashuvlarining bir xil emasligi, ayrim huquqiy normalarning yetarli darajada aniq emasligi hamda ma’muriy diskretsiyaning nizolar natijasiga ta’siri aniqlangan. Qiyosiy-huquqiy metod asosida xorijiy davlatlar tajribasi umumlashtirilgan. Tadqiqot natijasida amaldagi qonunchilikdagi bo‘shliq va kolliziyalar mavjudligi asoslab berilgan hamda uni takomillashtirish, sud himoyasi samaradorligini oshirish, protsess ishtirokchilarining huquqlarini kafolatlash va sud amaliyotining birxilligini ta’minlashga qaratilgan takliflar ishlab chiqilgan.
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