SOLIQ NAZORATINI TASHKIL ETISHDA XALQARO TAJRIBA VA O‘ZBEKISTONGA TATBIQ ETISH IMKONIYATLARI
DOI:
https://doi.org/10.5281/zenodo.17752772Keywords:
soliq tizimi, soliq to‘lovchi, soliq nazorati, soliq tushumlari, xalqaro tajriba, shikoyat, davlat, budjet.Abstract
Ushbu maqola soliq nazoratini tashkil etish va soliq qarzdorligini undirishning samarali mexanizmlari,
shuningdek xalqaro tajribalarni O‘zbekiston sharoitida tatbiq etish imkoniyatlarini tahlil qiladi. Maqolada AQSh, Buyuk
Britaniya va Yaponiya soliq tizimidagi ilg‘or amaliyotlar o‘rganilgan bo‘lib, soliq qarzdorligini kamaytirish va soliq
tushumlarini oshirishga xizmat qiluvchi mexanizmlar batafsil yoritilgan. Xususan, maqolada raqamli soliq platformalari,
risk asosida soliq auditi, soliqlarni to‘lashda rag‘batlantirish tizimlari va xalqaro ma’lumot almashinuvi kabi zamonaviy
yondashuvlar tahlil qilingan. Shu bilan birga, har bir davlat tajribasining O‘zbekiston sharoitida tatbiq etish yo‘nalishlari va
samaradorlik imkoniyatlari keltirilgan.
Maqola soliq ma’muriyatchiligini takomillashtirish, soliq to‘lovchilarning mas’uliyatini oshirish va raqamli texnologiyalar
orqali soliq tizimining samaradorligini kuchaytirish bo‘yicha ilmiy-amaliy tavsiyalarni taqdim etadi. Ushbu tadqiqot
O‘zbekiston soliq tizimida islohotlar olib borish, soliq qarzdorligini kamaytirish va davlat budjeti tushumlarini barqaror
oshirishga qaratilgan siyosatni shakllantirish uchun asos bo‘lib xizmat qilishi mumkin.
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