RIVOJLANAYOTGAN MAMLAKATLARDA SOLIQQA TORTISHNING TARTIBGA SOLISH FUNKSIYASINI TAKOMILLASHTIRISH VA FISKAL SIYOSAT SAMARADORLIGINI OSHIRISH YO‘NALISHLARI
DOI:
https://doi.org/10.5281/zenodo.17439271Keywords:
fiskal siyosat, soliqqa tortish, fiskal barqarorlik, soliq ma’muriyati, raqamli boshqaruv, soliq madaniyatiAbstract
Mazkur maqolada rivojlanayotgan mamlakatlarda soliqqa tortish tizimi orqali fiskal tartibni kuchaytirish
masalalari tahlil qilingan. Tadqiqotda soliqqa tortishning fiskal barqarorlikni ta’minlashdagi roli, soliq siyosatining
institutsional va ma’muriy jihatlari, shuningdek raqamli boshqaruv mexanizmlarining ahamiyati yoritilgan.
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