QO‘SHILGAN QIYMAT SOLIG‘INI HISOBLASH VA UNDIRISH MEXANIZMLARINI TAKOMILLASHTIRISHNING DOLZARB MASALALARI
DOI:
https://doi.org/10.5281/zenodo.18362201Ключевые слова:
qo‘shilgan qiymat solig‘i, soliq ma’muriyatchiligi, soliq krediti, soliqni undirish.Аннотация
Mazkur maqolada qo‘shilgan qiymat solig‘ini hisoblash va undirish jarayonida uchraydigan asosiy tashkiliy,
huquqiy va institutsional jihatlar tizimli yondashuv asosida tahlil qilinadi. Tadqiqotda QQS ma’muriyatchiligini yanada
takomillashtirish zarurati, shuningdek, soliq krediti va qaytarish mexanizmlarining samaradorligini oshirish imkoniyatlari
aniqlanadi. O‘rganish natijasida ushbu yo‘nalishdagi takomillashtirish choralari tadbirkorlik subyektlari faoliyatini qo‘llabquvvatlash
hamda soliq tushumlarining barqaror shakllanishiga xizmat qilishi asoslab beriladi
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