TADBIRKORLIK FAOLIYATINI RIVOJLANTIRISHDA SOLIQ MA’MURIYATCHILIGINING RAG‘BATLANTIRUVCHI MEXANIZMLARI
DOI:
https://doi.org/10.5281/zenodo.22640255Abstract
Ushbu maqolada raqamli soliq xizmatlarining tadbirkorlik subyektlari faoliyatiga ta’siri, soliq majburiyatlarini
ixtiyoriy bajarish darajasini oshirishdagi o‘rni hamda soliq ma’muriyatchiligini zamonaviylashtirishdagi institutsional
ahamiyati tahlil qilinadi. Tadqiqotda raqamli soliq xizmatlari faqat hisobotlarni elektron topshirish yoki soliqlarni
onlayn to‘lash vositasi sifatida emas, balki davlat va biznes o‘rtasidagi ma’muriy munosabatlarni soddalashtiruvchi,
shaffoflikni kuchaytiruvchi, yashirin iqtisodiyot xatarlarini kamaytiruvchi hamda ixtiyoriy soliq intizomini rag‘batlantiruvchi
boshqaruv mexanizmi sifatida talqin qilinadi. Maqolada OECD, IMF va Jahon banki yondashuvlari asosida raqamli soliq
ma’muriyatchiligining asosiy yo‘nalishlari – elektron xizmatlar, ma’lumotlar almashinuvi, riskka asoslangan nazorat,
muvofiqlik risklarini boshqarish, avtomatlashtirilgan tahlil, soliq to‘lovchi segmentatsiyasi va servisga yo‘naltirilgan
boshqaruv tamoyillari ilmiy jihatdan asoslanadi. Tadqiqot natijalariga ko‘ra, tadbirkorlik subyektlarining soliq intizomini
oshirishda jazolovchi nazoratdan ko‘ra qulay elektron xizmatlar, oldindan ogohlantirish, xatolarni tuzatish imkoniyati,
shaffof risk mezonlari va soliq to‘lovchiga yo‘naltirilgan muloqot samaraliroq hisoblanadi
Keywords
soliq ma’muriyatchiligi, raqamli soliq xizmatlari, soliq intizomi, tadbirkorlik subyektlari, elektron hisobot, riskka asoslangan nazorat, muvofiqlik risklarini boshqarish, soliq to‘lovchi xizmati.References
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