Soliq ma’muriyatchiligini raqamlashtirishda ma’lumotlar integratsiyasi muammolari va ularning samaradorlikka ta’siri.
DOI:
https://doi.org/10.5281/zenodo.19659117Keywords:
soliq ma’muriyatchiligi, raqamlashtirish, ma’lumotlar integratsiyasi, samaradorlik, soliq tushumlari, axborot tizimlari, avtomatlashtirishAbstract
Mazkur maqolada soliq ma’muriyatchiligini raqamlashtirish jarayonida ma’lumotlar integratsiyasining o‘rni
va uning tizim samaradorligiga ta’siri tahlil qilingan. Tadqiqotda turli axborot manbalarini yagona platformaga birlashtirish,
real vaqt rejimida ma’lumot almashinuvi va avtomatlashtirilgan tahlil tizimlarining ahamiyati ochib berilgan. Shuningdek,
ma’lumotlar integratsiyasi orqali soliq tushumlarining barqarorligini ta’minlash, ma’muriy xarajatlarni kamaytirish hamda
soliq to‘lovchilar bilan o‘zaro aloqalarni soddalashtirish imkoniyatlari asoslab berilgan. Tadqiqot natijalari asosida soliq
ma’muriyatchiligini yanada takomillashtirish bo‘yicha amaliy tavsiyalar ishlab chiqilgan
References
OECD. Tax Administration Digitalisation and Digital Transformation Initiatives. – Paris: OECD Publishing, 2025. – 49 p.
2. OECD. Tax Administration 3.0: The Digital Transformation of Tax Administration. – Paris: OECD Publishing, 2020. –
155 p.
3. OECD. Tax Administration 2025. – Paris: OECD Publishing, 2025. – 155 p.
4. Hesami S., Jenkins H., Jenkins G.P. Digital Transformation of Tax Administration and Compliance: A Systematic Literature
Review on E-Invoicing and Prefilled Returns. – 2024. – 25 p.
5. Dhaliwal S.B. Digitalization of Tax Administration: A Review of OECD Tax Administration 3.0. – 2023. – 26 p.
6. He Y. Digitalization of Tax Administration and Corporate Performance. – 2023. – 18 p.
7. Weiqun X. Can the Digitalization of Tax Administration Promote Enterprise Digital Transformation? – 2025. – 22 p.
8. Ihnatišinová D. Digitalization of Tax Administration Communication under Global Trends. – 2021. – 10 p.
9. PwC. Digital Transformation of Tax Administration. – London: PwC, 2017. – 24 p.
10. OECD. Inventory of Tax Technology Initiatives. – Paris: OECD, 2024. – 100+ p.
11. CIAT. Global Inventory 2025: Digitalisation and Digital Transformation of Tax Administrations. – 2025. – 60 p.
12. Ihnatišinová D., et al. Digital Transformation of Tax Administration: Trends and Implications. – 2021. – 12 p.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.