ZAMONAVIY AXBOROT TIZIMLARI ORQALI SOLIQ QARZDORLIGINI UNDIRISH MEXANIZMINI TAKOMILLASHTIRISH XORIJIY DAVLATLAR TAJRIBASI ASOSIDA TAHLIL
DOI:
https://doi.org/10.5281/zenodo.18266990Keywords:
soliq qarzi, boqimanda, kadastr qiymati, shaxsiy kartochka, soliq elementlari, budjet salohiyati, mahalliy budjet, mahalliy budjetlar xarajatlari, sud ijrosi, qarz beruvchi, kreditor, debitorAbstract
Mazkur tadqiqot zamonaviy axborot tizimlari orqali soliq qarzdorligini undirish mexanizmini takomillashtirish
masalalarini xorijiy davlatlar tajribasi asosida tahlil qilishga bag‘ishlangan. Tadqiqotda rivojlangan va rivojlanayotgan
mamlakatlarda soliq qarzdorligini boshqarish va undirish jarayonida raqamli texnologiyalar, avtomatlashtirilgan monitoring
tizimlari, riskga asoslangan yondashuvlar hamda elektron majburiy ijro mexanizmlarining qo‘llanish amaliyoti o‘rganilgan.
Shuningdek, soliq ma’murchiligida axborot tizimlarining integratsiyasi, ma’lumotlar almashinuvi va real vaqt rejimidagi
nazorat vositalarining soliq qarzdorligini kamaytirishdagi roli baholangan. Tahlil natijalariga ko‘ra, xorijiy tajriba asosida soliq
qarzdorligini undirish samaradorligini oshirish, ma’muriy xarajatlarni qisqartirish hamda soliq intizomini mustahkamlashga
qaratilgan ilmiy-amaliy xulosalar va takliflar ishlab chiqilgan
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