Aholining soliq savodxonligi darajasi va soliq intizomi o‘rtasidagi bog‘liqlik
DOI:
https://doi.org/10.5281/zenodo.19659228Ключевые слова:
soliq savodxonligi, soliq intizomi, soliq madaniyati, raqamlashtirish, elektron soliq xizmatlari, ixtiyoriy to‘lov, iqtisodiy xulq-atvorАннотация
Mazkur maqolada aholining soliq savodxonligi darajasi va soliq intizomi o‘rtasidagi o‘zaro bog‘liqlik nazariy
va amaliy jihatdan tahlil qilingan. Tadqiqot davomida soliq savodxonligining tarkibiy elementlari, uning soliq to‘lovchilarning
xulq-atvoriga ta’siri hamda raqamli texnologiyalarning ushbu jarayondagi o‘rni yoritib berilgan. Shuningdek, turli ijtimoiydemografik
guruhlar kesimida soliq savodxonligi va soliq intizomi ko‘rsatkichlari o‘rtasidagi farqlar tahlil qilinib, ularni
uyg‘un rivojlantirishga qaratilgan amaliy tavsiyalar ishlab chiqilgan.
Библиографические ссылки
1. OECD. Tax Administration 3.0: The Digital Transformation of Tax Administration. – Paris: OECD Publishing, 2020. –
250 p.
2. OECD. Building Tax Culture, Compliance and Citizenship. – Paris: OECD Publishing, 2021. – 180 p.
3. OECD. Tax Administration 2025. – Paris: OECD Publishing, 2025. – 320 p.
4. OECD. Tax Morale: What Drives People and Businesses to Pay Tax? – Paris: OECD Publishing, 2019. – 150 p.
5. De Clercq B. Tax Literacy: What Does It Mean? // Journal of Tax Education Research. – 2022. – 15 p.
6. Akims M.A., Pyoko O.M., Motende W.N. Tax Education and Tax Compliance: A Review of Literature // Journal of Economics.
– 2023. – 18 p.
7. Zahra M.A., Anggraini D.T. Understanding the Relationship Between Tax Knowledge and Compliance Under the
Self-Assessment System // Journal of Accounting Analysis. – 2025. – 12 p.
8. Munjeyi E. Voluntary Tax Compliance Determinants Among SMEs // Cogent Economics & Finance. – 2025. – 20 p.
9. Sulkiah S. The Impact of E-Filing and Digital Tax Administration on Taxpayer Compliance in Emerging Economies //
International Journal of Industrial and Systems Engineering. – 2026. – 14 p.
10. Setiawan A. Can Social Media Drive Tax Compliance? // Economica Journal. – 2023. – 10 p.
11. Tax Education: Its Impact on Tax Collection and Tax Compliance // Latin American Economic Review. – 2023. – 16 p.
12. Evaluating the Impact of Taxpayer Education on Compliance Among SMEs in Emerging Economies // Research Paper.
– 2025. – 22 p.
Загрузки
Опубликован
Как цитировать
Выпуск
Раздел
Лицензия
Copyright (c) 2026 ЗЕЛЁНАЯ ЭКОНОМИКА И РАЗВИТИЕ
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.