QO‘SHILGAN QIYMAT SOLIG‘INI UNDIRISH SAMARADORLIGINI OSHIRISHDA SOLIQ TO‘LOVCHILAR XULQ-ATVORINI MODELLASHTIRISH: INSTITUTSIONAL VA BIXEVIORISTIK YONDASHUVLARNING INTEGRATSIYASI
DOI:
https://doi.org/10.5281/zenodo.20817393Keywords:
soliq rioyasi, bixevioristik iqtisodiyot, institutsional yondashuv, xulq-atvor modeli, QQS, soliq to‘lovchi toifalari, ixtiyoriy integratsiya, nudge texnologiyasiAbstract
Mazkur maqolada qo‘shilgan qiymat solig‘ini undirish samaradorligini oshirish maqsadida
soliq to‘lovchilar xulq-atvorini institutsional va bixevioristik yondashuvlar integratsiyasi asosida modellashtirish
masalasi o‘rganiladi. Soliq to‘lovchining rioya qilish xulq-atvori an’anaviy deterrence, ya’ni jazo qo‘rquvi
nazariyasi, institutsional iqtisodiyot va bixevioristik iqtisodiyot nuqtayi nazaridan tahlil qilinadi. O‘zbekistonda
QQS to‘lovchilar bazasining tarkibiy xususiyatlari, rioya qilishdagi uzilish omillari hamda soliq ma’murchiligining
motivatsion ta’siri o‘rganiladi. Tadqiqotda soliq to‘lovchilarni to‘rt toifaga — to‘liq rioya qiluvchilar, ehtiyotkor
to‘lovchilar, strategik optimallashtiruvchilar va qochuvchilarga ajratuvchi tasnif modeli ishlab chiqiladi.
Shuningdek, qo‘shilgan qiymat solig‘i zanjiriga ixtiyoriy integratsiyani rag‘batlantirishning institutsional va
bixevioristik mexanizmlari taklif etiladi
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