Delict Liability in the System of Legal Protection of Taxpayers: Theoretical and Normative Analysis

Abstract

This article provides both theoretical and normative analysis of the mechanisms for compensating for damage caused to taxpayers as a result of illegal decisions of tax authorities and illegal actions of tax officials, and restoring violated rights. It examines the public and private regulatory framework for the legal protection of taxpayers within the framework of Uzbek and foreign legislation. At the same time, it studies new developments in the theoretical framework in Uzbekistan.