Zamοnaviy axbοrοt tizimlari οrqali sοliq qarzdοrligini undirish mexanizmining takοmillashtirish yo‘llari
DOI:
https://doi.org/10.5281/zenodo.15796589Keywords:
soliq qarzi, boqimanda, kadastr qiymati, shaxsiy kartochka, soliq elementlari, budjet salohiyati, mahalliy budjet, mahalliy budjet xarajatlari, sud ijrosi, qarz beruvchi, kreditor, debitorAbstract
Ushbu maqolada soliqlarni undirish mexanizmini takomillashtirish, soliq to‘lovchilarga xizmat ko‘rsatish va
ta’limni yaxshilash, soliq tizimi va tartiblarini soddalashtirish, soliq to‘lovchilar va soliq organlari o‘rtasida samarali aloqa
kanallarini rivojlantirish masalalari yoritilgan. Bundan tashqari, adolatga bo‘lgan ishonch va idrokni shakllantirish, samarali
majburlov choralarini qo‘llash orqali soliq muvofiqligini oshirish, shuningdek, soliq va yig‘imlar bo‘yicha soliq qarzdorligi
yuzaga kelishining asosiy sabablari nazariy va amaliy jihatdan tahlil etilgan
References
Davlat soliq qo‘mitasi ma’lumotlari. https://www.soliq.uz
Efeeloo, N., & Dick, N. (2018). An Empirical Review of the Determinants of Tax Evasion in Nigeria: Emphasis on the
Informal Sector Operators in Port Harcourt Metropolis. Journal of Accounting and Financial Management, 4(3), 1–10.
https://d1wqtxts1xzle7.cloudfront.net/63209917
Johnson, J. B. (2022–10–26). Tax Liability: Definition, Calculation, and Example. Investopedia. https://www.
investopedia.com/terms/t/taxliability.asp
Josephson, A. (2022–11–16). The Ultimate Guide to Tax Liability. SmartAsset. https://smartasset.com/taxes/tax-liability
Masclet, D., Montmarquette, C., & Viennot-Briot, N. (2019). Can Whistleblower Programs Reduce Tax Evasion?
Experimental Evidence. Journal of Behavioral and Experimental Economics, 83, 101459. https://doi.org/10.1016/j.
socec.2019.101459
Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Anyetei, L. (2019). What Factors Influence the Intentions of Individuals
to Engage in Tax Evasion? Evidence from Ghana. International Journal of Public Administration, 43(13), 1143–1155.
https://doi.org/10.1080/01900692.2019.1665686
Ozili, P. K. (2020). Tax Evasion and Financial Instability. Journal of Financial Crime, 27(2), 531–539. https://doi.
org/10.1108/jfc-04-2019-0051
Richardson, G. (2016). The Determinants of Tax Evasion: A Cross-Country Study. In: Financial Crimes: Psychological,
Technological, and Ethical Issues, 33–57. https://doi.org/10.1007/978-3-319-32419-7_2
Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can E-Government Initiatives Alleviate Tax Evasion?
The Moderation Effect of ICT. Technological Forecasting and Social Change, 166, 120597. https://doi.org/10.1016/j.
techfore.2021.120597
Freizer, S. (2006). O‘zbekistonda soliq ma’muriyati islohoti va fiskal nazorat. World Bank. https://documents1.worldbank.
org/curated/en/542691624154434845/text/Uzbekistan-Tax-Administration-Reform-Project.txt
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 YASHIL IQTISODIYOT VA TARAQQIYOT

This work is licensed under a Creative Commons Attribution 4.0 International License.