SOLIQ TIZIMIDA RAQAMLI MARKIROVKALANGAN TOVARLARNI RAQAMLASHTIRISHNI TAKOMILLASHTIRISH MUAMMOLARI
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https://doi.org/10.5281/zenodo.17609724##semicolon##
soliq tizimi, raqamlashtirish, soliq ma’murchiligi, raqamli markirovka, mahsulot identifikatsiyasi, elektron nazorat, ma’lumotlar almashinuvi, raqamli infratuzilma, integratsiya, markirovka tizimi, raqamli monitoring, tadbirkorlik sub’yektlari.##article.abstract##
Ushbu maqolada O‘zbekiston soliq tizimida raqamli markirovkalangan tovarlar (Data Matrix, QR-markirovka)
ni joriy etish va boshqarish jarayonlarining mavjud holati hamda ularni takomillashtirishdagi asosiy muammolar tahlil
qilinadi. Tadqiqotda markirovka jarayonining huquqiy asoslari, elektron nazorat mexanizmlari, mahsulotni identifikatsiya
qilishdagi texnik cheklovlar, ma’lumotlar almashinuvi sifati va tadbirkorlik sub’yektlari uchun yaratilgan raqamli
infratuzilmaning samaradorligi ko‘rib chiqilgan. Shuningdek, markirovkada uchrayotgan muammolar — uskunalarning
yetarli emasligi, raqamli tizimlar integratsiyasidagi nosozliklar, noto‘g‘ri skanerlash, ma’lumotlarning kechikishi va soliq
organlari bilan biznes o‘rtasidagi elektron hamkorlik darajasining pastligi atroflicha yoritilgan. Maqola yakunida raqamli
markirovka tizimini takomillashtirish bo‘yicha tashkiliy-texnik yechimlar, integratsiyani kuchaytirish, nazorat va monitoringni
avtomatlashtirish, shuningdek, tadbirkorlar uchun xarajatlarni kamaytirishga qaratilgan amaliy takliflar ishlab chiqilgan
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