O‘ZBEKISTON RESPUBLIKASIDA SOLIQ MA’MURCHILIGINI TAKOMILLASHTIRISH: MUAMMOLAR VA YECHIMLAR
Keywords:
soliq ma’murchiligi, raqamli markirovkalash, barqarorlik reytingi, kameral tekshiruv, QQS zanjiri, soliq imtiyozlari, differensial yondashuv.Abstract
Mazkur maqolada O‘zbekiston Respublikasida soliq ma’murchiligini takomillashtirish yo‘nalishlari ilmiy-amaliy
nuqtayi nazardan tadqiq etilgan. Elektron hisobvaraq-fakturalar va onlayn nazorat-kassa texnikalarining joriy etilishi,
raqamli markirovkalash tizimi, barqarorlik reytingi mexanizmi, kameral soliq tekshiruvi tartibi, QQS zanjiri uzilishining
oldini olish masalalari xorijiy tajriba va mahalliy amaliyot ma’lumotlari asosida tahlil qilingan. Maqolada to‘rtta asosiy
ilmiy yangilik taklif etilgan bo‘lib, ularning har biri soliq tizimining shaffofligini oshirish va tadbirkorlik muhitini yaxshilash
maqsadiga xizmat qiladi.
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