MAXSUS IQTISODIY ZONALARDA RAQAMLI SOLIQ MA’MURIYATCHILIGINI SHAKLLANTIRISHNING KONSEPTUAL MODELI
DOI:
https://doi.org/10.5281/zenodo.20560797Keywords:
maxsus iqtisodiy zonalar, raqamli soliq ma’muriyatchiligi, raqamli platformalar, soliq boshqaruvi, elektron deklaratsiya, sun’iy intellekt, blokcheyn texnologiyasi, soliq nazoratiAbstract
Mazkur tadqiqotda maxsus iqtisodiy zonalarda raqamli soliq ma’muriyatchiligini shakllantirishning konseptual
modeli tahlil qilinadi. Tadqiqotning asosiy maqsadi erkin iqtisodiy zonalarda soliq boshqaruvini zamonaviy
axborot-kommunikatsiya texnologiyalari asosida takomillashtirish imkoniyatlarini o‘rganishdan iborat. Tadqiqot natijalari
shuni ko‘rsatadiki, raqamli platformalarga asoslangan soliq boshqaruvi tizimi soliq jarayonlarini avtomatlashtirish, ma’lumotlarni
integratsiya qilish hamda nazorat mexanizmlarini kuchaytirish orqali soliq ma’muriyatchiligining samaradorligini
oshiradi. Shuningdek, elektron ro‘yxatdan o‘tish, elektron deklaratsiya, elektron to‘lov tizimlari va real vaqt rejimida ma’lumot
almashinuvi soliq organlari hamda biznes subyektlari o‘rtasidagi hamkorlikni yanada soddalashtiradi. Tadqiqotda
sun’iy intellekt asosidagi tahlil, blokcheyn texnologiyasi hamda bulutli platformalar kabi innovatsion yechimlarning soliq
nazoratini kuchaytirishdagi ahamiyati ham ko‘rib chiqiladi. Natijada, raqamli soliq ma’muriyatchiligini joriy etish maxsus
iqtisodiy zonalarda shaffoflikni oshirish, investitsiya muhitini yaxshilash va iqtisodiy rivojlanishni rag‘batlantirishga xizmat
qilishi asoslab beriladi.
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