Oʻzbekistonda soliq auditi tekshiruvini takomillashtirish

Mansur Yusupov

doi:10.5281/zenodo.16666529

Oʻzbekistonda soliq auditi tekshiruvini takomillashtirish

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Mansur Yusupov

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https://doi.org/10.5281/zenodo.16666529

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Soliq auditi, soliq maʼmuriyati, fiskal nazorat, avtomatlashtirilgan tanlov, raqamlashtirish

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Mazkur maqolada Oʻzbekistonda soliq auditi tekshiruvini tashkil etish amaliyoti tahlil qilinib, uni takomillashtirish
boʻyicha ilmiy-nazariy asoslar hamda xalqaro tajriba asosida amaliy takliflar ishlab chiqilgan. Soliq auditi fiskal shaffoflikni
taʼminlash, soliq intizomini mustahkamlash va davlat budjeti daromadlarini samarali boshqarishda muhim vosita sifatida
qaraladi.

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Mansur Yusupov

Toshkent shahar Soliq boshqarmasi Soliq auditi boʻlimi,
davlat soliq bosh inspektori

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1. Smith, A. (1776). Tadqiqotlar milliy boylik tabiati va sabablariga oid. London: W. Strahan and T. Cadell.

2. Stiglitz, J. E. (1989). The Economic Role of the State. Oxford: Basil Blackwell.

3. OECD (2022). Tax Administration 2022: Comparative Information on OECD and Other Advanced and Emerging

Economies. OECD Publishing.

4. Berglund, S. (2019). Trust, Taxation and Compliance: A European Perspective. Journal of Tax Administration, 5(1),

1–19.

5. World Bank Group (2020). Georgia: Improving Tax Compliance through Risk-Based Auditing. Washington, D.C.

6. IMF (2021). Uzbekistan: Tax Administration Diagnostic Assessment Tool (TADAT) Report. Washington, D.C.:

International Monetary Fund

Oʻzbekistonda soliq auditi tekshiruvini takomillashtirish

Oʻzbekistonda soliq auditi tekshiruvini takomillashtirish

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##article.abstract##

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Mansur Yusupov

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