RAQAMLI TO‘LOV TIZIMLARI VA BIZNESNI RAQAMLASHTIRISH: MOLIYAVIY INKLYUZIYA, YASHIRIN IQTISODIYOTNI QISQARTIRISH VA SOLIQ TUSHUMLARI (XALQARO TAJRIBA VA O‘ZBEKISTON UCHUN TAVSIYALAR)
DOI:
https://doi.org/10.5281/zenodo.22248118Abstract
Mazkur tadqiqotda raqamli to‘lov tizimlari va biznesni raqamlashtirishning moliyaviy qamrovni
kengaytirish, yashirin iqtisodiyotni qisqartirish hamda soliq tushumlarini oshirishga ta’siri rivojlanayotgan mamlakatlar
tajribasi misolida o‘rganilgan. Sifatli qiyosiy keys-tahlil (comparative case study) metodologiyasiga tayangan holda Braziliya
(PIX), Hindiston (UPI), Keniya (M-Pesa) va Peru (BIM) tajribalari, shuningdek, BIS va IMFning empirik ma’lumotlari
umumlashtirilgan. Tadqiqot natijalari Markaziy bank shafeligida faoliyat yurituvchi bepul va o‘zaro moslashuvchan
(interoperabel) tezkor to‘lov platformalari moliyaviy qamrovni qisqa muddatda kengaytirish hamda naqd pulga bo‘lgan
ehtiyojni sezilarli darajada kamaytirishga xizmat qilishini ko‘rsatadi. Shuningdek, biznesni raqamlashtirish va GovTech
yechimlarining uyg‘unligi soliq intizomini yaxshilash (compliance channel) orqali soliq tushumlarining YAIMdagi ulushini
oshirishga ijobiy ta’sir ko‘rsatadi. Ayniqsa, xizmat ko‘rsatish sohasida soliq tushumlarining o‘sishida daromadlarni
legallashtirish jarayonlarining muhim o‘rin tutishi qayd etilgan. Tadqiqot yakunida O‘zbekiston iqtisodiyotida milliy to‘lov
infratuzilmasini rivojlantirish, raqamli to‘lovlardan foydalanishni kengaytirish va soliq intizomiga rioya qilish bilan bog‘liq
xarajatlarni qisqartirish bo‘yicha amaliy tavsiyalar ishlab chiqilgan.
Keywords
raqamli to‘lov tizimlari, PIX, moliyaviy inklyuziya, yashirin iqtisodiyot, soliq intizomi, GovTech, to‘lov infratuzilmasi, O‘zbekiston iqtisodiyotiReferences
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