RAQAMLI IQTISODIYOT SHAROITIDA ELEKTRON TIJORAT SUBYEKTLARINI SOLIQQA TORTISH MEXANIZMLARINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.22626002Abstract
Mazkur maqolada raqamli iqtisodiyot sharoitida elektron tijorat subyektlarini soliqqa tortish
mexanizmlarini takomillashtirish masalalari tadqiq etilgan. Elektron tijorat, marketpleyslar, raqamli platformalar va elektron
to‘lov tizimlarining rivojlanishi natijasida soliqqa tortish jarayonida yuzaga kelayotgan yangi iqtisodiy munosabatlar tahlil
qilingan. Elektron tijorat subyektlarining soliq bazasini aniqlash, soliq majburiyatlarini hisobga olish, elektron operatsiyalarni
nazorat qilish hamda soliq ma’muriyatchiligini raqamlashtirish bilan bog‘liq muammolar yoritilgan. Shuningdek, elektron
savdo operatsiyalari to‘g‘risidagi ma’lumotlarni soliq organlari, banklar, to‘lov tashkilotlari va raqamli platformalar o‘rtasida
integratsiyalash imkoniyatlari ko‘rib chiqilgan. Tahlillar asosida elektron tijorat sohasida soliq nazorati samaradorligini
oshirish, yashirin aylanmalarni qisqartirish, soliq bazasini kengaytirish hamda soliq majburiyatlarini bajarish jarayonini
soddalashtirishga qaratilgan ilmiy-amaliy taklifl ar ishlab chiqilgan
Keywords
raqamli iqtisodiyot, elektron tijorat, soliqqa tortish, soliq mexanizmi, soliq ma’muriyatchiligi, elektron savdo, marketpleys, raqamli platforma, elektron to‘lovlar, soliq bazasi, soliq nazoratiReferences
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