QO‘SHILGAN QIYMAT SOLIG‘INING HISOB-KITOB VA UNDIRISH TIZIMINI RIVOJLANTIRISHNING ILMIY-NAZARIY ASOSLARI
DOI:
https://doi.org/10.5281/zenodo.18328217Keywords:
qo‘shilgan qiymat solig‘i, hisob-kitob tizimi, soliq undirish, soliq ma’muriyatchiligiAbstract
Mazkur maqolada qo‘shilgan qiymat solig‘ining hisob-kitob va undirish tizimini rivojlantirishning ilmiy-nazariy
asoslari tahlil qilinadi. Tadqiqotda QQSning fiskal samaradorligi va soliq ma’muriyatchiligi o‘rtasidagi bog‘liqlik yoritiladi.
Olingan xulosalar QQS tizimini institutsional jihatdan takomillashtirish zarurligini asoslaydi.
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