JISMONIY SHAXSLARNING IMPORT TOVARLARIDAN BOJXONA TO‘LOVLARINI UNDIRISHNI TAKOMILLASHTIRISHDA ILG‘OR XORIJIY TAJRIBADAN FOYDALANISH YO‘NALISHLARI
DOI:
https://doi.org/10.5281/zenodo.23268552Abstract
Maqolada jismoniy shaxslar importidan bojxona to‘lovlarini undirishni takomillashtirish xorijiy tajriba asosida o‘rganilgan. Yevropa Ittifoqi, AQSH, Kanada, Buyuk Britaniya, Yaponiya va Janubiy Koreyaning raqamli bojxona amaliyoti qiyosiy tahlil qilingan. O‘zbekiston uchun elektron ma’lumot, yagona bojxona profili, risk-skoring va selektiv nazoratga asoslangan model taklif etilgan. Shuningdek, bojsiz normalarni qayta baholash va shaxsiy hamda tijorat importini farqlash bo‘yicha tavsiyalar ishlab chiqilgan.Keywords
bojxona to‘lovlari, jismoniy shaxs, import, bojsiz olib kirish normasi, de minimis, elektron deklaratsiya, risklarni boshqarish, bojxona profili, elektron to‘lov, pochta va kuryerlik jo‘natmalariReferences
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