O‘ZBEKISTON SOLIQ TIZIMIDA RAQAMLASHTIRISH JARAYONLARINING SOLIQ TUSHUMLARI VA FUQAROLARNING SOLIQ INTIZOMIGA TA’SIRI
DOI:
https://doi.org/10.5281/zenodo.18300142Keywords:
soliq tushumlari, soliq ma’murchiligi, soliq tizimi, raqamlashtirish, fiskal samaradorlikAbstract
Ushbu maqolada O‘zbekiston Respublikasi soliq tizimini raqamlashtirish jarayonlarining soliq tushumlari
hajmiga hamda soliq to‘lovchilarning soliq intizomiga ta’siri tahlil qilinadi. So‘nggi yillarda mamlakatda elektron soliq
xizmatlari, onlayn nazorat-kassa mashinalari hamda soliq ma’murchiligini avtomatlashtirish kabi mexanizmlar joriy etildi.
2018–2024-yillar oralig‘idagi rasmiy statistik ma’lumotlar asosida o‘tkazilgan tahlil natijalari shuni ko‘rsatadiki, soliq
tizimidagi raqamlashtirish jarayonlari soliq tushumlarining ortishiga hamda yashirin iqtisodiyot ulushining qisqarishiga
ijobiy ta’sir ko‘rsatgan. Mazkur maqolada soliq tizimini raqamlashtirish jarayonlarini jadallashtirish bo‘yicha amaliy
tavsiyalar ham keltiriladi
References
1. Jahon banki. Doing Business 2023: Uzbekistan Country Profile. – 2023.
2. O‘zbekiston Respublikasi Moliya vazirligi. O‘zbekiston Respublikasi budjeti va soliq tushumlari statistikasi. – Toshkent:
Moliya vazirligi nashriyoti, 2023.
3. O‘zbekiston Respublikasi Davlat soliq qo‘mitasi. Yashirin iqtisodiyot va soliq tushumlarini oshirish yo‘llari. – Toshkent:
DSQ matbuot xizmati, 2022.
4. O‘zbekiston Respublikasi Davlat statistika qo‘mitasi. O‘zbekiston iqtisodiy rivojlanish ko‘rsatkichlari (2018–2024). –
2024.
5. OECD. Tax Administration 2023: Comparative Information on OECD and Other Advanced and Emerging Economies.
– Paris: OECD Publishing, 2023.
6. International Monetary Fund (IMF). Uzbekistan: Selected Issues Paper (Digitalization and Public Finance). –
Washington, DC: IMF, 2022.
7. World Bank. Digital Government for Development: Tax Administration and Digital Transformation. – Washington, DC:
World Bank, 2021.
8. Allingham, M. G., & Sandmo, A. Income tax evasion: A theoretical analysis // Journal of Public Economics. – 1972. –
Vol. 1(3–4). – P. 323–338.
9. OECD. Technology Tools to Tackle Tax Evasion and Tax Fraud. – Paris: OECD Publishing, 2021.
10. United Nations (UN). E-Government Survey 2022: The Future of Digital Government. – New York: United Nations,
2022.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.