RAQAMLASHTIRISH SHAROITIDA SOLIQ MA’MURCHILIGI USLUBIYATINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.18875907Keywords:
raqamlashtirish, soliq ma’murchiligi, soliq ma’murchiligi uslubiyati, raqamli iqtisodiyot, elektron soliq xizmatlari, risklarni boshqarish, soliq nazorati, axborot texnologiyalariAbstract
Mazkur maqolada raqamlashtirish sharoitida soliq ma’murchiligi uslubiyatini takomillashtirish masalalari
ilmiy-nazariy hamda amaliy jihatdan tahlil qilinadi. Tadqiqotda soliq ma’murchiligini amalga oshirishda qo‘llanilayotgan
an’anaviy uslubiyatlarning raqamli iqtisodiyot sharoitida samaradorligi baholanib, zamonaviy raqamli yondashuvlarga
asoslangan yangi uslubiy yechimlar zarurligi asoslab beriladi. Shuningdek, elektron soliq xizmatlari, avtomatlashtirilgan
nazorat mexanizmlari, ma’lumotlar bazalarini integratsiyalash va riskka asoslangan soliq nazorati uslublarining soliq
ma’murchiligi jarayonlariga ta’siri tahlil qilinadi. Tadqiqot natijasida raqamlashtirish sharoitida soliq ma’murchiligi
uslubiyatini takomillashtirishga qaratilgan ilmiy xulosalar ishlab chiqilib, ularni amaliyotga joriy etish bo‘yicha taklif va
tavsiyalar beriladi.
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