JISMONIY SHAXSLAR TOMONIDAN OLIB KIRILADIGAN TOVARLARGA BOJSIZ OLIB KIRISH NORMASINI QO‘LLASH VA BOJXONA TO‘LOVLARINI UNDIRISHNI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.21811970Keywords:
bojsiz olib kirish normasi, de minimis, jismoniy shaxslar importi, bojxona kirim orderi, bojxona to‘lovlari, deklaratsiya intensivligi, xavfni boshqarish, raqamlashtirish, hududiy konsentratsiya.Abstract
Maqolada jismoniy shaxslar tomonidan notijorat maqsadlarda olib kiriladigan tovarlarga bojsiz olib kirish
normasini qo‘llash va normadan ortiq qism uchun bojxona to‘lovlarini undirish amaliyoti tadqiq qilingan. Qiyosiy-statistik,
dinamik, tarkibiy va konsentratsion tahlil usullari yordamida yo‘lovchilar oqimi, bojxona kirim orderlari, undirilgan to‘lovlar,
deklaratsiya intensivligi va hududiy taqsimoti o‘rganilgan. Tadqiqot natijalari asosida ilmiy takliflar va amaliy tavsiyalar
berilgan.
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