O‘zbekiston Respublikasida QQS ma’murchiligi amaliyoti tahlili
DOI:
https://doi.org/10.5281/zenodo.17241171Keywords:
QQS, soliq ma’murchiligi, elektron hisobvaraq-faktura, risk-tahlil, qaytarishAbstract
Maqolada O‘zbekiston Respublikasida qo‘shilgan qiymat solig‘i (QQS) ma’murchiligining asosiy yo‘nalishlari
tahlil qilingan. 2020–2025-yillarda amalga oshirilgan islohotlar — soliq to‘lovchilarni ro‘yxatdan o‘tkazish, elektron
hisobvaraq-fakturalar (EHF) tizimini joriy qilish, hisobot topshirish amaliyoti, QQSni qaytarish jarayoni hamda risk-tahlil
tizimi qamrab olingan. Shuningdek, EHFlar soni, QQS tushumlari va qaytarish dinamikasi bo‘yicha statistik tahlillar
keltirilgan, mavjud muammolarga yechim sifatida taklif va tavsiyalar ishlab chiqilgan
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