O‘ZBEKISTON RESPUBLIKASIDA SOLIQ DUE DILIGENCE’NI QO‘LLASH ISTIQBOLLARI
DOI:
https://doi.org/10.5281/zenodo.22875653Abstract
Xo‘jalik yurituvchi subyektlarning soliq risklarini kompleks baholash vositasi sifatida soliq Due Diligence’ining mazmuni va amaliy ahamiyati tadqiq etilgan. O‘zbekiston Respublikasida mazkur amaliyotni qo‘llashning asosiy shart-sharoitlari tahlil qilinib, mavjud tashkiliy-uslubiy muammolar aniqlangan hamda ushbu xizmatni auditorlik tashkilotlari faoliyatiga joriy etish mexanizmi taklif qilingan. Shuningdek, banklar, investorlar, mulkdorlar va bitimlarning potensial ishtirokchilari uchun soliq xulosasini tayyorlashning maqsadga muvofiqligi ilmiy jihatdan asoslangan.Keywords
soliq Due Diligence’i, soliq auditi, soliq riski, soliq tekshiruvi, soliq xulosasi, auditorlik tashkiloti, kichik va o‘rta biznes, soliq komplayensi, O‘zbekiston.References
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