Rivojlangan mamlakatlar soliq mexanizmini qoʻllash orqali Oʻzbekiston Respublikasi soliq tizimini barqaror rivojlantirish
DOI:
https://doi.org/10.5281/zenodo.17507604Keywords:
soliq tizimi, fiskal siyosat, barqaror rivojlanish, soliq ma’muriyatchiligi, raqamli iqtisodiyot, soliqqa tortish mexanizmi, soliq bazasi, soliq intizomi, fiskal barqarorlik, xalqaro tajriba, soliq islohotlari.Abstract
Maqolada rivojlangan mamlakatlar soliq mexanizmini tahlil qilish asosida O‘zbekiston soliq tizimini
barqaror rivojlantirishning konseptual asoslari yoritilgan. Soliq siyosatining iqtisodiy o‘sish, fiskal barqarorlik va byudjet
daromadlari tuzilmasiga ta’siri, shuningdek, 2020–2024-yillar oralig‘idagi soliq tushumlari dinamikasi tahlil qilingan. Jahon
amaliyotidagi ilg‘or raqamli yechimlar — Buyuk Britaniya, AQSh, Germaniya, Singapur va Finlandiya tajribalari asosida
O‘zbekistonda soliq ma’muriyatchiligini optimallashtirish yo‘llari ko‘rsatib o‘tilgan. Shuningdek, “Soliqchi-ko‘makchi”
tizimining takomillashuvi, raqamlashtirish jarayonlari, korrupsiyani kamaytirish va soliq madaniyatini oshirish omillari ilmiy
asosda tahlil etiladi hamda amaliy takliflar keltiriladi
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soliqlar va boshqa majburiy to‘lovlarning yig‘iluvchanligini oshirish chora-tadbirlari to‘g‘risida”gi PF-5116-son Farmoni
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