SOLIQ TO‘LOVCHILAR FAOLIYATINING SEGMENTATSIYASIGA ASOSLANIB SOLIQ XAVFLARINI ANIQLASH VA BAHOLASHNING AMALIY YONDOSHUVI

SOLIQ TO‘LOVCHILAR FAOLIYATINING SEGMENTATSIYASIGA ASOSLANIB SOLIQ XAVFLARINI ANIQLASH VA BAHOLASHNING AMALIY YONDOSHUVI

Authors

  • Elbaeva M.R.

DOI:

https://doi.org/10.5281/zenodo.17394835

Keywords:

soliq risklari; soliq xavfini baholash; soliq munosabatlari; soliq siyosati; soliq to‘lovchilarni segmentlash

Abstract

Ushbu maqolada soliq to‘lovchilar faoliyatini segmentatsiyalash, shuningdek, soliq risklarini aniqlash va
boshqarishning turli nazariy yondashuvlari ko‘rib chiqiladi. Unda har qanday xo‘jalik yurituvchi subyektning moliyaviy
faoliyati muqarrar ravishda xavflarni o‘z ichiga olishi va ularning oqibatlarini minimallashtirish uchun tavakkalchiliklarni
boshqarishning samarali tizimini yaratish zarurligi qayd etilgan. Soliq xavfi, ularning kelib chiqish sabablari va
mexanizmlarini tahlil qilish, shuningdek, bunday xavflarni boshqarish, bartaraf etish va yumshatish masalalariga
alohida e’tibor qaratilmoqda. Soliq xavfini boshqarishning amaldagi tizimining yetarli darajada rivojlanmaganligi uni
takomillashtirish va ushbu sohada mutaxassislar tayyorlash darajasini oshirish zarurligini ko‘rsatmoqda. Shuningdek,
maqolada soliq xavfini samarali boshqarish vositalaridan biri sifatida soliq to‘lovchilar faoliyatini segmentlash bilan bog‘liq
asosiy bosqichlar va masalalar ko‘rib chiqiladi

Author Biography

Elbaeva M.R.


TAQU PhD, dotsent

References

1. https://lex.uz/docs/-5206072

2. Boboev Sh.B. “Jismoniy shaxslardan olinadigan soliq tushumlarini prognozlash mexanizmini takomillashtirish”.

Iqtisodiyot fanlari nomzodi dissertatsiyasining avtoreferati. Toshkent, 2020 yil.

3. Filin, S.A. Финансовый риск и его составляющие для обеспечения процесса оценки и эффективного управления

финансовыми рисками при принятии финансовых управленческих решений / С.А. Филин // Финансы и кредит.

— 2002 — N3. — С.21-31

4. Bird, R. (2008). Tax Challenges Facing Developing Countries. Bulletin for International Fiscal Documentation;

5. Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics,1(3–4),

323–338. https://doi.org/10.1016/0047-2727(72)90010-2

6. Stankevicius, E., & Kundeliene, K. (2017). Theoretical Approach to Taxpayers’ Segmentation. In Contemporary Issues

in Business, Management and Education 2017 (pp. 127–135). Vilnius: Vilnius Gediminas Technical University. https://

doi.org/10.3846/cbme.2017.067

7. González, C., Delgado, M. J., & de Lucas, S. (2021). Segmentation of Potential Fraud Taxpayers and Characterization

in Personal Income Tax Using Data Mining Techniques. Hacienda Pública Española / Review of Public Economics,

239(4), 127–157. https://doi.org/10.7866/HPE-RPE.21.4.4

8. O‘zbekiston Respublikasining Soliq kodeksi. O‘zbekiston Respublikasining 2019-yil 30-dekabrdagi O‘RQ-599-sonli

Qonuni bilan tasdiqlangan.

Downloads

Published

2025-10-01

How to Cite

Elbaeva M.R. (2025). SOLIQ TO‘LOVCHILAR FAOLIYATINING SEGMENTATSIYASIGA ASOSLANIB SOLIQ XAVFLARINI ANIQLASH VA BAHOLASHNING AMALIY YONDOSHUVI. GREEN ECONOMY AND DEVELOPMENT, 3(10). https://doi.org/10.5281/zenodo.17394835
Loading...