QO‘SHILGAN QIYMAT SOLIG‘INI UNDIRISH JARAYONIDA SOLIQ TAFOVUTINI (VAT GAP) ANIQLASH VA BAHOLASH USULLARI: XALQARO TAJRIBA VA O‘ZBEKISTON SHAROITIDA ADAPTIV YONDASHUV
DOI:
https://doi.org/10.5281/zenodo.18327988Ключевые слова:
qo‘shilgan qiymat solig‘i, soliq tafovuti (VAT gap), top-down yondashuv, bottom-up yondashuv, soliq ma’murchiligi, fiskal samaradorlik, riskka asoslangan nazorat, raqamli iqtisodiyotАннотация
Mazkur maqolada qo‘shilgan qiymat solig‘ini undirish jarayonida yuzaga keladigan soliq tafovuti (VAT gap)
ni aniqlash va baholashning nazariy-metodologik asoslari kompleks tarzda tahlil qilinadi. Tadqiqot doirasida VAT gap
tushunchasining iqtisodiy mohiyati ochib berilib, uni baholashda qo‘llaniladigan top-down va bottom-up yondashuvlarning
afzalliklari hamda cheklovlari qiyosiy tahlil qilinadi. Xalqaro tajriba asosida soliq ma’murchiligi sifati, raqamli texnologiyalar
va riskka asoslangan nazorat mexanizmlarining soliq tafovutini qisqartirishdagi roli baholanadi. Shuningdek, O‘zbekiston
soliq tizimi sharoitida VAT gapni baholashning adaptiv yondashuvi taklif etilib, uning fiskal samaradorlikni oshirishdagi
ahamiyati ilmiy jihatdan asoslanadi.
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