O‘ZBEKISTON RESPUBLIKASIDA SOLIQ TIZIMIDA RAQAMLASHTIRISHNI TAKOMILLASHTIRISH ORQALI SOLIQLARNI UNDIRISHNING METODOLOGIK MUAMMOLARI
DOI:
https://doi.org/10.5281/zenodo.17611089Keywords:
soliq tizimi, raqamlashtirish, soliq ma’murchiligi, soliqlarni undirish, metodologik muammolar, raqamli texnologiyalar, axborot tizimlari integratsiyasi, sun’iy intellekt, blokcheyn, ma’lumotlar xavfsizligi, shaffoflik, soliq tushumlari samaradorligiAbstract
Ushbu ilmiy ishda soliq tizimida raqamlashtirish jarayonlarini takomillashtirish orqali soliqlarni undirishda
uchraydigan metodologik muammolar chuqur tahlil qilingan. Soliq ma’murchiligida zamonaviy raqamli texnologiyalarni
joriy etish, soliq to‘lovchilar bilan aloqalarda shaffoflikni oshirish, soliq ma’lumotlari oqimini tezlashtirish va soliq bazasini
kengaytirish imkoniyatlari ilmiy asosda yoritilgan. Shuningdek, mavjud axborot tizimlarining o‘zaro integratsiyasi, katta
hajmdagi ma’lumotlarni qayta ishlashning texnik va tashkiliy talablari, sun’iy intellekt hamda blokcheyn texnologiyalarini
soliq jarayonlariga tatbiq etish zarurati asoslangan. Tadqiqotda soliqlarni undirish samaradorligini oshirish yo‘lidagi asosiy
to‘siqlar — metodologik yondashuvlarning yetarli darajada ishlab chiqilmaganligi, yagona standartlashtirish tizimining to‘liq
shakllanmagani, axborot xavfsizligi bo‘yicha talablarning kuchaytirilishi zarurati kabi masalalar alohida ko‘rib chiqilgan.
Muallif tomonidan raqamlashtirish orqali soliq tushumlarining barqaror o‘sishini ta’minlash, soliq munosabatlarida
ishonchli nazorat mexanizmlarini shakllantirish va soliq jarayonlarining institutsional samaradorligini oshirish bo‘yicha
amaliy va ilmiy asoslangan takliflar ishlab chiqilgan
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