QO‘SHILGAN QIYMAT SOLIG‘INI UNDIRISH METODOLOGIYASINI TAKOMILLASHTIRISHDA INNOVATSION YECHIMLAR VA MAQSADLI DASTURLARI
DOI:
https://doi.org/10.5281/zenodo.19595452Keywords:
soliq ma’murchiligi; soliqni undirish metodologiyasi; raqamlashtirish; elektron hisobvaraq-faktura; onlayn nazorat-kassa mashinalari; soliq nazorati; innovatsion yechimlar; fiskal barqarorlik; iqtisodiy shaffoflik; soliq tushumlari; maqsadli dastur.Abstract
Mazkur maqolada raqamli iqtisodiyot sharoitida qo‘shilgan qiymat solig‘ini (QQS) undirish metodologiyasini
takomillashtirish masalalari ilmiy-nazariy va amaliy jihatdan tahlil qilinadi. Tadqiqotda soliq ma’murchiligini raqamlashtirish
jarayonlarining QQS tushumlari samaradorligiga ta’siri, elektron hisobvaraq-fakturalar, onlayn nazorat-kassa mashinalari,
avtomatlashtirilgan risk-tahlil tizimlari hamda raqamli monitoring mexanizmlarining o‘rni baholanadi.
Shuningdek, xalqaro tajriba asosida QQSni undirishda qo‘llanilayotgan innovatsion yechimlar umumlashtirilib, ularni
O‘zbekiston sharoitiga moslashtirish imkoniyatlari aniqlanadi. Maqolada raqamli soliq ma’murchiligini joriy etish orqali
soliq zanjiridagi shaffoflikni yanada oshirish, iqtisodiy faoliyatning ochiqligini kengaytirish hamda fiskal barqarorlikni
mustahkamlashga qaratilgan kompleks va maqsadli dasturiy yondashuvlar ishlab chiqiladi.
Tadqiqot natijalari QQSni undirish metodologiyasini modernizatsiya qilish hamda soliq tizimining umumiy samaradorligini
oshirish bo‘yicha ilmiy-amaliy tavsiyalarni shakllantirishga xizmat qiladi.
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