SOLIQ NIZOLARINI MA’MURIY TARTIBDA KO‘RIB CHIQISH AMALIYOTINI TAKOMILLASHTIRISH VA UNING IQTISODIY SAMARADORLIGI
DOI:
https://doi.org/10.5281/zenodo.22126739Abstract
Mazkur maqolada soliq nizolarini ma’muriy tartibda ko‘rib chiqish amaliyotining nazariy
va amaliy jihatlari hamda uning iqtisodiy samaradorligi tadqiq etilgan. Soliq nizolarini sudgacha hal etishning
afzalliklari, ma’muriy ko‘rib chiqish mexanizmlarining soliq ma’murchiligidagi o‘rni va tadbirkorlik muhitiga ta’siri
tahlil qilingan. Shuningdek, ma’muriy tartibda ko‘rib chiqish tizimini takomillashtirishning ustuvor yo‘nalishlari
hamda uning iqtisodiy samaradorligini oshirish omillari yoritilgan. Tadqiqot natijalari mazkur mexanizmning
davlat va soliq to‘lovchilar manfaatlarini muvozanatlashda muhim ahamiyat kasb etishini ko‘rsatadi
Keywords
soliq nizolari, ma’muriy ko‘rib chiqish, soliq ma’murchiligi, iqtisodiy samaradorlik, sudgacha hal etish, soliq to‘lovchi, raqamlashtirish, tadbirkorlik muhiti, soliq organlari, murojaatlarni ko‘rib chiqishReferences
1. OECD. Tax Certainty and Policy Implementation. Report. – Paris: OECD Publishing, 2024. – 86 p.
2. Greggi M. The OECD Dispute Resolution System in Tax Controversies // Laws. – 2024. – Vol. 13, No. 4.
– Art. 45.
3. Kovačević N.Ž. Effectiveness of Tax Dispute Resolution Mechanisms // Law, Identity and Values. – 2024.
– Vol. 4, No. 2. – P. 135–152.
4. CIAT. Dispute Resolution for International Tax: Reflections on Arbitration, the Mutual Agreement Procedure,
and Mediation. – Panama City: Inter-American Center of Tax Administrations, 2025. – 74 p.
5. Bird R.M., Zolt E.M. Technology and Taxation in Developing Economies // ICTD Working Paper. – Brighton:
International Centre for Tax and Development, 2021. – 38 p.
6. Kasimova N. Improving Tax Administration in Uzbekistan // European Journal of Economics, Finance and
Business Development. – 2024. – Vol. 2, No. 12. – P. 47–52.
7. Greggi M. The OECD Dispute Resolution System in Tax Controversies // Laws. – 2024. – Vol. 13. – No.
4. – Article 45.
8. Oortwijn H.J. Dispute Resolution in Cross-Border Tax Matters // Bulletin for International Taxation. – 2016.
– Vol. 70. – No. 4/5. – P. 221–232.
Downloads
Published
How to Cite
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT

This work is licensed under a Creative Commons Attribution 4.0 International License.


