O‘ZBEKISTONDA TRANSFERT NARXNI SHAKLLANTIRISHNI NAZORAT QILISH MEXANIZMLARINI TAKOMILLASHTIRISH VA BASE EROSION AND PROFIT SHIFTING STANDARTLARINI INTEGRATSIYALASH
DOI:
https://doi.org/10.5281/zenodo.23136649Abstract
Maqolada O‘zbekistonda transfert narxlari bo‘yicha soliq nazoratining amaldagi holati va uni OECD/G20 BEPS standartlari bilan integratsiyalash yo‘nalishlari tahlil qilingan. Tadqiqotda Soliq kodeksining VI bo‘limi BEPSning 3, 4, 8–10, 13, 14 va 15-harakatlari bilan qiyosiy-huquqiy tahlil qilinib, rasmiy statistik ma’lumotlar hamda “bo‘shliqlar tahlili” shkalasidan foydalanilgan. Natijalar narx belgilash usullari va CFC qoidalarining xalqaro amaliyotga yaqinligini, hujjatlashtirish, CbCR, MLI va avtomatik axborot almashinuvi yo‘nalishlarini esa yanada rivojlantirish zarurligini ko‘rsatdi. Bosqichma-bosqich integratsiya bo‘yicha amaliy takliflar ishlab chiqilgan.Keywords
transfert narxlari, nazorat qilinadigan bitim, o‘zaro aloqador shaxslar, BEPS, transfert narxlari hujjatlari, mamlakatlar kesimidagi hisobot, soliq bazasi eroziyasiReferences
OECD. Measuring and Monitoring BEPS, Action 11 — 2015 Final Report. — Paris: OECD Publishing, 2015. — 272 p. — DOI: 10.1787/9789264241343-en. OECD rasmiy manbasi.
Tørsløv, T. R., Wier, L. S., & Zucman, G. (2023). The Missing Profits of Nations. The Review of Economic Studies, 90(3), 1499–1534. https://doi.org/10.1093/restud/rdac049
Crivelli, E. (2016). De Mooij R., Keen M. Base Erosion, Profit Shifting and Developing Countries. FinanzArchiv / Public Finance Analysis, 72(3), 268–301. https://doi.org/10.1628/001522116X14646834385460
Cobham, A., & Janský, P. (2018). Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country Results. Journal of International Development, 30(2), 206–232. https://doi.org/10.1002/jid.3348
Hirshleifer, J. (1956). On the Economics of Transfer Pricing. The Journal of Business, 29(3).
— DOI: 10.1086/294110. Maqola ma’lumotlari.
Eccles, R. G. (1985). The Transfer Pricing Problem: A Theory for Practice. Lexington Books.
Heckemeyer, J. H., & Overesch, M. (2017). Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels. Canadian Journal of Economics / Revue canadienne d’économique, 50(4), 965–994. https://doi.org/10.1111/caje.12283
Beer, S. (2020). De Mooij R., Liu L. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots. Journal of Economic Surveys, 34(3), 660–688. https://doi.org/10.1111/joes.12305
Clausing, K. A. (2016). The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond. National Tax Journal, 69(4), 905–934. https://doi.org/10.17310/ntj.2016.4.09
OECD. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022. — Paris: OECD Publishing, 2022. — 659 p. — DOI: 10.1787/0e655865-en. OECD rasmiy manbasi.
OECD. Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 — 2015 Final Report. — Paris: OECD Publishing, 2015. — 72 p. — DOI: 10.1787/9789264241480-en. OECD rasmiy manbasi.
United Nations. United Nations Practical Manual on Transfer Pricing for Developing Countries. — 3rd ed. — New York: United Nations, 2021. — 645 p. United Nations rasmiy nashri.
Kurbonov, B. (2026). Transfert narxlarni nazorat qilish bilan bog‘liq soliq funksiyalarining namoyon bo‘lishi va ularning samaradorligini baholash. Raqamli iqtisodiyot va axborot texnologiyalari, 6(2).
OECD Global Forum on Transparency and Exchange of Information for Tax Purposes. Uzbekistan Joins Global Forum on Transparency and Exchange of Information for Tax Purposes. — Paris, 18 May 2022. OECD Global Forum rasmiy xabari.
OECD. Uzbekistan Joins the Inclusive Framework on BEPS and Participates in the Agreement to Address the Tax Challenges Arising from the Digitalisation of the Economy. — Paris, 9 June 2023. OECD rasmiy xabari.
OECD. Uzbekistan Joins as 153rd Signatory to Multilateral Convention to Tackle Tax Evasion and Avoidance. — Paris, 15 July 2026. OECD rasmiy xabari.
Niyazova, D. (2026). O‘zbekiston Soliq qo‘mitasi TNB ma’muriyatchiligini rivojlantiradi. UzDaily.uz.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 MUHANDISLIK VA IQTISODIYOT
This work is licensed under a Creative Commons Attribution 4.0 International License.
