HUDUDLARDA SOLIQ XAVFSIZLIGINI TAʼMINLASHNING ARIMA MODELI ASOSIDAGI PROGNOZ SSENARIYLARI
DOI:
https://doi.org/10.5281/zenodo.21761809Keywords:
soliq xavfsizligi, soliq siyosati, iqtisodiy xavfsizlik, moliyaviy xavfsizlik, soliq yuklamasi, soliq ma’murchiligi, byudjet barqarorligi, fiskal siyosat, iqtisodiy rivojlanishAbstract
Mazkur maqolada soliq xavfsizligining nazariy asoslari, uning iqtisodiy va moliyaviy xavfsizlik
tizimidagi o‘rni hamda zamonaviy sharoitdagi ahamiyati yoritilgan. Tadqiqot davomida soliq xavfsizligining
shakllanish omillari, uning institutsional va funksional xususiyatlari tahlil qilindi. Shuningdek, soliq siyosati
va soliq yuklamasining iqtisodiy rivojlanishga ta’siri o‘rganilib, soliq xavfsizligini ta’minlash mexanizmlari
asoslab berildi. Natijada soliq tizimini takomillashtirish, soliq ma’murchiligini rivojlantirish va soliq yuklamasini
optimallashtirishga qaratilgan ilmiy-amaliy takliflar ishlab chiqildi.
References
1. Dauchy, E., Navarro-Sanchez, F., & Seegert, N. (2020). Taxation and inequality: Active and passive
channels. Review of Economic Dynamics. https://doi.org/10.1016/j.red.2020.10.004
2. Eriashvili, N. D., Sof’in, A. A., & Nazarychev, D. V. (2020). Tax monitoring as a way to ensure economic
security. The Economy under Guard, (3), 87–91. https://doi.org/10.36511/2588-0071-2020-3-87-91
3. Korostelkina, I. A., & Dedkova, E. G. (2020). Taxes as a tool for ensuring economic security of territories.
Journal of Economic Research & Business Administration, 133(3), 103–119. https://doi.org/10.26577/
be.2020.v133.i3.09
4. Kurepina, N. L., & Zerkal, E. E. (2023). Mechanisms for ensuring economic security in budgetary and tax
relations. Economic Security, 6(1), 263–276. https://doi.org/10.18334/ecsec.6.1.116712
5. Lutsyshyn, Z., Katrych, O., & Yuzhanina, N. (2020). Fiscal security of the states in current conditions of
transformation of the world economy. MIND Journal, (10), 1–21. https://doi.org/10.36228/MJ.10/2020.2
6. Moldowan, A. (2020). Fiscal security of the state: Conceptual basis for a new direction. Strategic Panorama,
(1–2), 86–96. https://doi.org/10.53679/2616-9460.1-2.2020.10
7. Varaksa, N., Korostelkina, I., Dedkova, E., & Konstantinov, V. (2020). Formation of tax security as a
system-forming element of financial security. European Proceedings of Social and Behavioural Sciences.
https://doi.org/10.15405/epsbs.2020.10.03.76
8. Vykliuk, M., Mikhailishin, R., Kundytskyj, O., Senyshyn, O., Prokopenko, N., & Olikhovskyi, V. (2020).
Conceptual basis of the state’s tax security model. Management Theory and Studies for Rural Business
and Infrastructure Development, 42(3), 303–315. https://doi.org/10.15544/mts.2020.30
9. OECD. (2023). Corporate Tax Statistics 2023. Paris: OECD Publishing.
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.