YIRIK KORXONALARDA SOLIQ NAZORATINING HUQUQIY ASOSLARI VA XORIJIY MAMLAKATLAR TAJRIBASI
DOI:
https://doi.org/10.5281/zenodo.22619091Abstract
Ushbu maqolada iqtisodiyotni raqamlashtirish sharoitida soliq nazoratini tashkil etishning
nazariy va amaliy asoslari tadqiq etilgan. Maqolaning asosiy maqsadi — soliq tekshiruvlari samaradorligini oshirish
orqali budjet tushumlari barqarorligini ta’minlash va yashirin iqtisodiyot ulushini kamaytirish yo‘llarini asoslab
berishdan iborat. Tadqiqot davomida soliq nazoratining zamonaviy shakllari bo‘lgan kameral soliq tekshiruvi,
sayyor soliq tekshiruvi va soliq auditining o‘ziga xos xususiyatlari qiyosiy tahlil qilingan. Maqolada soliq nazorati
jarayonlarini avtomatlashtirish, inson omilini kamaytirish hamda soliq to‘lovchilar bilan o‘zaro ishonchga asoslangan
munosabatlarni shakllantirish bo‘yicha ilmiy takliflar ilgari surilgan. Tadqiqot natijalaridan soliq qonunchiligini
takomillashtirish va soliq ma’muriyatchiligi jarayonlarida foydalanish mumkin
Keywords
soliq tushumlari, soliq tizimi, soliq riski, risk-tahlil, xufyona iqtisodiyot, soliq ma’muriyatchiligi, riskka yo‘naltirilgan yondashuv, iqtisodiy tahlil, soliq nazorati, raqamli iqtisodiyotReferences
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