Oʻzbekistonda soliq auditi tekshiruvini takomillashtirish
DOI:
https://doi.org/10.5281/zenodo.16666529Keywords:
Soliq auditi, soliq maʼmuriyati, fiskal nazorat, avtomatlashtirilgan tanlov, raqamlashtirishAbstract
Mazkur maqolada Oʻzbekistonda soliq auditi tekshiruvini tashkil etish amaliyoti tahlil qilinib, uni takomillashtirish
boʻyicha ilmiy-nazariy asoslar hamda xalqaro tajriba asosida amaliy takliflar ishlab chiqilgan. Soliq auditi fiskal shaffoflikni
taʼminlash, soliq intizomini mustahkamlash va davlat budjeti daromadlarini samarali boshqarishda muhim vosita sifatida
qaraladi.
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6. IMF (2021). Uzbekistan: Tax Administration Diagnostic Assessment Tool (TADAT) Report. Washington, D.C.:
International Monetary Fund
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