Soliq to‘lovchilarning majburiyatlari bajarilishini ta’minlashning gnoseologik asoslari xususida
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https://doi.org/10.5281/zenodo.18621072##semicolon##
soliq munosabatlari, soliqlar tizimi, soliq majburiyatlari, soliq majburiyatlarining bajarilishi, soliq majburiyatlarini ta’minlash, soliq majburiyatlari natijalarini baholash, soliq qarzi, soliqlarning yig‘iluvchanligi.##article.abstract##
Maqolada davlatning fiskal maqsadlari barqarorligini ta’minlash hamda soliq siyosatining zamonaviy
talablarga moslashuvchanligini ta’minlash sharoitida soliq to‘lovchilarning majburiyatlarini bajarilishini ta’minlash zarurati,
mohiyati, omillari va xususiyatlari tadqiq etilgan. Mamlakatimizda soliq to‘lovchilarning majburiyatlarini bajarilishini
ta’minlash bo‘yicha jahon amaliyoti va xorijiy tajribalar asosida rivojlanish xususiyatlari o‘rganilgan hamda soliq
majburiyatlari bajarilishi holatini baholashda xalqaro reyting agentliklari qo‘llayotgan tizimni O‘zbekiston Respublikasi
Soliq qo‘mitasi ko‘rsatmalari asosida qo‘llashning ustunliklari va samaradorligi ilmiy asoslab berilgan. Shuningdek, aniq
tavsiyalar ishlab chiqilgan.
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