Rivojlangan mamlakatlar tajribasi asosida yashirin iqtisodiyotni fiskal vositalar bilan tartibga solish strategiyasi
DOI:
https://doi.org/10.5281/zenodo.17089975Ключевые слова:
Soliq ma’muriyatchiligi, fiskal raqamlashtirish, rasmiylashtirish strategiyasi, elektron hisob-faktura, fiskal siyosat, iqtisodiy shaffoflikАннотация
Maqolada norasmiy iqtisodiyotni fiskal instrumentlar orqali legallashtirishning asosiy yo‘nalishlari tahlil
qilinadi. Soliq siyosatini optimallashtirish, raqamli texnologiyalarni joriy etish va byudjet shaffofligini oshirish orqali
yashirin iqtisodiyotni kamaytirish imkoniyatlari yoritilgan. Rivojlangan davlatlar tajribasi asosida O‘zbekiston sharoitiga
mos takliflar ishlab chiqilgan
Библиографические ссылки
Schneider, F., & Enste, D. H. (2000). Shadow Economies: Size, Causes, and Consequences. Journal of Economic
Perspectives, 38(1), 77–114.
Naritomi, J. (2019). Consumers as Tax Auditors. American Economic Review, 109(9), 3031–3072.
Pomeranz, D. (2015). No Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax.
American Economic Review, 105(8), 2539–2569.
Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S., & Saez, E. (2011). Unwilling or Unable to Cheat? Evidence
from a Tax Audit Experiment in Denmark. Econometrica, 79(3), 651–692.
Torgler, B., & Schneider, F. (2007). Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel
Analysis. IZA Discussion Paper Series, No. 2563.
Gaspareniene, L., & Remeikiene, R. (2015). Digital Shadow Economy: A Critical Review of the Literature. Mediterranean
Journal of Social Sciences, 6(6S5), 402–410.
Загрузки
Опубликован
Выпуск
Раздел
Лицензия
Copyright (c) 2025 MUHANDISLIK VA IQTISODIYOT
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.