Improving the legal regulation of fiscalization of settlements in the Republic of Uzbekistan as a factor in increasing the level of tax discipline
https://doi.org/10.52468/2542-1514.2026.10(1).74-83
Abstract
Subject. The article considers the system of fiscalization of settlements using cash registers in the Republic of Uzbekistan. It is stated that the uncertainty of the legal regulation of this area creates the basis for tax evasion. As a result, the author identifies growth points for increasing the level of tax discipline by improving the legal framework: demarcation of the sphere of fiscalization, revision of the system of tax penalties and the introduction of new types of sanctions and interim measures against violators, improvement of the motivation system of civil control.
The purpose of the study. The purpose of the article is to develop regulatory proposals to eliminate legal uncertainty in the field of fiscalization of settlements in the Republic of Uzbekistan in order to increase the level of tax security of the country. Methodology. The formal legal and comparative legal methods have been used in the course of the study.
Conclusions. In the course of the research, the author has prepared a number of proposals to improve the legal mechanism of fiscalization of settlements in the Republic of Uzbekistan.
About the Author
A. A. Batarin
Federal Tax Service of Russia;
Financial Research Institute of the Ministry of Finance of the Russian Federation
Russian Federation
Russian Federation
Aleksei A. Batarin – PhD in Law; Head, Department of the Operating Control Administration; Leading academic researcher, Center of Tax Policy
23, Neglinnaya ul., Moscow, 127381
3/2, Nastas’inskii per., Moscow, 127006
ResearcherID: KYQ-6477-2024
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For citations:
Batarin A.A. Improving the legal regulation of fiscalization of settlements in the Republic of Uzbekistan as a factor in increasing the level of tax discipline. Law Enforcement Review. 2026;10(1):74-83. https://doi.org/10.52468/2542-1514.2026.10(1).74-83
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