Soliq xulq-atvorini shakllantirishda davlat dasturlari va vositalarining roli
DOI:
https://doi.org/10.5281/zenodo.17073238Keywords:
Soliq, ma’murchilik, xulq-atvor, imtiyoz, jarima, rag‘bat, daromad, byudjet, mexanizm, ishonch, fiskal, korxona, samaradorlik, baholashAbstract
Soliq xulq-atvorini shakllantirish jarayonida davlat dasturlari va vositalari muhim ahamiyatga ega. Har bir
mamlakat o‘z iqtisodiy va ijtimoiy sharoitlariga mos ravishda soliq siyosatini shakllantiradi hamda fuqarolar va tadbirkorlik
subyektlarining soliqqa bo‘lgan munosabatini tartibga soluvchi mexanizmlarni joriy etadi. Ushbu jarayonda shaffoflik, soliq
tushunchalarini keng targ‘ib qilish, soliq to‘lovchilarga qulay xizmatlar yaratish va rag‘batlantirish tizimlaridan foydalanish
asosiy omillardan biri hisoblanadi.
Tadqiqotda Filippin, Singapur va Skandinaviya davlatlarining soliq xulq-atvorini shakllantirish bo‘yicha ilg‘or tajribalari
tahlil qilinadi. Singapurda soliq jarayonlari maksimal darajada soddalashtirilgan va texnologik innovatsiyalar orqali
avtomatlashtirilgan bo‘lsa, Filippinda aholining soliqlarga munosabatini o‘zgartirish uchun targ‘ibot va ta’lim dasturlari
keng qo‘llaniladi. Skandinaviya mamlakatlarida esa soliqlarning ijtimoiy adolat va barqarorlikni ta’minlash vositasi sifatida
qabul qilinishiga urg‘u beriladi. Ushbu tajribalar soliq xulq-atvorini shakllantirishda samarali strategiyalarni ishlab chiqishda
muhim namuna bo‘lib xizmat qiladi
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