Author: Normuratov, Aktam Tulaboy oʻgʻli

Annotation: In this article, the importance of the formation of tax legal relations, its specific features are scientifically analyzed. Also, theoretical and practical researches were conducted. Also, the role and importance of its methods in the regulation of tax legal relations are explained in detail. In addition, scientific researches and conclusions of scientists regarding the role of imperative and dispositive methods in the regulation of tax legal relations were analyzed and studied.

Keywords: fiscal, tax control, tax system, imperative method, dispositive method, incentive and recommendation method.

Pages in journal: 287 - 290