SOLIQ ORGANLARI VA SOLIQ TO‘LOVCHILAR O‘RTASIDAGI NIZOLARNI SUDGACHA HAL ETISH TIZIMINING SAMARADORLIGINI OSHIRISH YO‘NALISHLARI
DOI:
https://doi.org/10.5281/zenodo.20607566Ключевые слова:
soliq nizolari, sudgacha hal etish, soliq ma’murchiligi, soliq organlari, soliq to‘lovchilar, apellyatsiya, mediatsiya, raqamlashtirish, soliq huquqi, nizolarni boshqarish.Аннотация
Mazkur maqolada soliq organlari va soliq to‘lovchilar o‘rtasidagi nizolarni sudgacha hal etish tizimining
iqtisodiy va institutsional ahamiyati tadqiq etilgan. Sudgacha nizolarni ko‘rib chiqish mexanizmlarining soliq ma’murchiligi
samaradorligiga ta’siri, soliq to‘lovchilarning huquqlarini himoya qilishdagi o‘rni hamda davlat va biznes subyektlari o‘rtasidagi
hamkorlikni rivojlantirishdagi ahamiyati tahlil qilingan. Shuningdek, xalqaro tajribalar o‘rganilib, tizim samaradorligini
oshirishga qaratilgan amaliy takliflar ishlab chiqilgan.
Библиографические ссылки
O‘zbekiston Respublikasining Soliq kodeksi // URL: https://lex.uz/acts/-4674902
Jo‘rayev A. Jismoniy shaxslarni soliqqa tortish. O‘quv qo‘llanma. – T.: Iqtisod-Moliya, 2015. – 240 b.
Xvan L.B. Soliq huquqi. Darslik. – T.: TDYU nashriyoti, 2001. – 280 b.
Toshmurodova B. Soliq nazorati. O‘quv qo‘llanma. – T.: Iqtisod-Moliya, 2007. – 224 b.
OECD. Manual on Effective Mutual Agreement Procedures (MEMAP). – Paris: OECD Publishing, 2007. – 295 p.
United Nations. Handbook on Avoidance and Resolution of Tax Disputes. – New York: United Nations, 2021. – 411 p.
United Nations. Practical Manual on Transfer Pricing for Developing Countries. Chapter 9: Dispute Avoidance and
Resolution. – New York: United Nations, 2021.
Greggi M. The OECD Dispute Resolution System in Tax Controversies // Laws. – 2024. – Vol. 13. – No. 4. – Article 45.
Oortwijn H.J. Dispute Resolution in Cross-Border Tax Matters // Bulletin for International Taxation. – 2016. – Vol. 70.
– No. 4/5. – P. 221–232.
OECD. Dispute Resolution in Cross-Border Taxation. – Paris: OECD Publishing, 2024.
Sattorov D. Methods of Resolving Tax Disputes: A Comparative Legal Analysis of Uzbekistan, Germany, the United
States, Russia, and China // Latin American Journal of Economic Studies. – 2026. – Vol. 4. – No. 2.
IBFD. Dispute Resolution under Tax Treaties and Beyond. – Amsterdam: International Bureau of Fiscal Documentation,
– 312 p.
World Bank Group. The Administrative Review Process for Tax Disputes: Tax Objections and Appeals in Latin America
and the Caribbean. – Washington, D.C.: World Bank, 2013. – 146 p.
Загрузки
Опубликован
Выпуск
Раздел
Лицензия
Copyright (c) 2026 MUHANDISLIK VA IQTISODIYOT

Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.