KAMERAL SOLIQ TEKSHIRUVINING SOLIQ TIZIMIDAGI AHAMIYATI
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kameral nazorat, risk-tahlil, axborot-kommunikatsiya texnologiyalari, ma’lumotlar bazasi, integratsiya, avtomatlashtirish, soliq to‘lovchilar, davlat soliq xizmati##article.abstract##
Mazkur tadqiqotda Respublika davlat soliq xizmati organlari faoliyatini yanada avtomatlashtirish orqali
ishlab chiqilgan ilmiy taklif va amaliy tavsiyalar asosida kameral soliq tekshiruvi hamda risk-tahlil jarayonlarida smart
texnologiyalardan foydalanish tartibini takomillashtirish masalalari yoritilgan. Shuningdek, ushbu jarayonni samarali amalga
oshirish maqsadida boshqa vazirlik va idoralar bilan elektron hamkorlikni kuchaytirish, xorijiy tajribada qo‘llanilayotgan
ma’lumotlarni tahlil qilish imkoniyatlarini mahalliylashtirish, natijada soliq huquqbuzarliklarining oldini olish hamda soliq
to‘lovchilar tomonidan ularni mustaqil ravishda bartaraf etishni ta’minlash yo‘nalishlari ochib berilgan. Tadqiqot natijalari
yashirin iqtisodiyot hajmini kamaytirishga xizmat qiladi.
##submission.citations##
1. Artemenko D.A., Aguzarova L.A., Aguzarova F.S., Porollo E.V. (2017). “Causes of Tax Risks and Ways to Reduce
Them”. — pp. 454–458.
2. OECD (2020). Tax Administration 3.0: The Digital Transformation of Tax Administration. — pp. 10–24.
3. O‘zbekiston Respublikasining yangi tahrirdagi Soliq kodeksi (2019). / Code (2019) Tax Code of the Republic of
Uzbekistan in the new edition.
4. O‘zbekiston Respublikasi Prezidentining 2020-yil 30-oktabrdagi PF–6098-son Farmoni “Yashirin iqtisodiyotni
qisqartirish va soliq organlari faoliyati samaradorligini oshirish bo‘yicha tashkiliy chora-tadbirlar to‘g‘risida”. / Decree
(2020) of the President of the Republic of Uzbekistan dated 2020-year 30-October No. PF–6098 “On organizational
measures to reduce the shadow economy and increase the efficiency of tax authorities”. — Lex.uz
5. O‘zbekiston Respublikasi Prezidentining 2010-yil 8-yanvardagi PQ–1257-son Qarori “Respublika soliq organlari tizimini
yanada modernizatsiya qilish chora-tadbirlari to‘g‘risida”. / Resolution (2010) No. PQ–1257 of the President of the
Republic of Uzbekistan dated 2010-year 8-January “On measures to further modernize the system of tax authorities
of the Republic”. — Lex.uz
6. O‘zbekiston Respublikasi Prezidentining 2012-yil 30-oktabrdagi PQ–1843-son Qarori “O‘zbekiston Respublikasi
davlat soliq xizmati idoralari axborot-kommunikatsiya tizimi faoliyati samaradorligini yanada oshirish chora-tadbirlari
to‘g‘risida”. / Resolution (2012) No. PQ–1843 of the President of the Republic of Uzbekistan dated 2012-year
30-October “On measures to further increase the efficiency of the information and communication system of the state
tax service of the Republic of Uzbekistan”. — Lex.uz
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