SOLIQ TIZIMIDA TOVAR TRANSPORT YUK XATLARI RAQAMLASHTIRISHNI TAKOMILLASHTIRISH MASALALARI
DOI:
https://doi.org/10.5281/zenodo.17630930Keywords:
soliq tizimi, raqamlashtirish, soliq maʼmurchiligi, soliq tizimi, raqamlashtirish, mahsulot identifikatsiyasi, elektron nazorat, ma’lumotlar almashinuvi, raqamli infratuzilma, integratsiya, markirovka tizimi, raqamli monitoring, tovartransport yuk xati, soliq nazorati, raqamli logistika, tadbirkorlik sub’yektlariAbstract
Ushbu maqolada O‘zbekiston soliq tizimida tovar-transport yuk xatlarini (TTYX) raqamlashtirish jarayonining
amaldagi holati, uning afzalliklari, mavjud muammolari va istiqboldagi rivojlanish yo‘nalishlari chuqur ilmiy tahlil
qilinadi. TTYX ishlab chiqaruvchi, yetkazib beruvchi va iste’molchi o‘rtasidagi tovar harakatining asosiy hujjati bo‘lib,
soliq ma’murchiligi, logistik jarayonlar va xo‘jalik yurituvchi subyektlarning hisob-kitob faoliyatida muhim ahamiyat kasb
etadi. Shu sababli mazkur hujjatlarni raqamlashtirish jarayoni nafaqat soliqni boshqarishning zamonaviy mexanizmlarini
shakllantiradi, balki transport-logistika tizimining shaffofligi va samaradorligini ham oshiradi. Maqolada TTYXni elektron
shaklga o‘tkazish orqali soliq organlari, bojxona xizmati va transport nazorati o‘rtasida ma’lumot almashinuvi qanday
takomillashishi, real vaqt rejimida nazoratning qay darajada kuchayishi va yashirin iqtisodiy aylanmani qisqartirishga
qanday ta’sir ko‘rsatishi ilmiy asoslar bilan yoritiladi. Shuningdek, raqamli TTYXning qo‘llanilishi hisob-kitob jarayonlarida
aniqlikni oshirishi, hujjatlarning qalbakilashtirilish ehtimolini kamaytirishi va tadbirkorlik subyektlarining soliq yukini adolatli
shakllantirishiga xizmat qilishi ko‘rsatib beriladi
References
1. O‘zbekiston Respublikasi Soliq kodeksi. O‘zbekiston Respublikasining 2007-yil 25 - dekabrdagi O‘RQ-136-son Qonuni
bilan tasdiqlangan.
2. Soliq qo‘mitasi ma’lumotlari. www.soliq.uz.
3. Efeeloo N. & Disk N. (2018). An Empirisal Review of the Determinants of Tax Evasion in Nigeria: Emphasis on the
Informal Sestor Operators in Port Harsourt Metropolis. Journal of Assounting and Finansial Management, 4(3), 1–10.
https://d1wqtxts1xzle7.sloudfront.net/63209917
4. Johnson Janet Berry (2022) Tax Liability: Definition, Salsulation, and Example. The investopedia team. Ostober 26,
https://www.investopedia.som/terms/t/ taxliability.asp.
5. Josephson Amelia (2022) The Ultimate Guide to Tax Liability. November 16,. https://smartasset.som/taxes/tax-liability.
6. Masslet D., Montmarquette S. & Viennot-Briot N. (2019). San whistleblower programs reduse tax evasion?
Experimental evidense. Journal of Behavioral and Experimental Esonomiss, 83, 101459. https://doi.org/10.1016/j.
soses.2019.101459.
7. Owusu G.M.Y., Bekoe R.A., Anokye F.K., & Anyetei L. (2019). What Fastors Influense the Intentions of Individuals
to Engage in Tax Evasion? Evidense from Ghana. International Journal of Publis Administration, 43(13), 1143–1155.
https://doi.org/10.1080/01900692.2019.1665686.
8. Ozili P.K. (2020). Tax evasion and finansial instability. Journal of Finansial Srime, 27(2), 531–539. https://doi.
org/10.1108/jfs-04-2019-0051.
9. Rishardson G. (2016). The Determinants of Tax Evasion: A Sross-Sountry Study. Finansial Srimes:
Psyshologisal,Teshnologisal, and Ethisal Issues, 33–57. https://doi.org/10.1007/978-3-319-32419-7_2 .
10. N.K.Muxammadov “Ma’lumotlarni elektron hujjat aylanish tizimida shakllantirish orqali soliq ma’murchiligini
takomillashtirish masalalari” mavzusidagi dissertatsiya ishi. Toshkent 2024 – yil, 156 bet.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.