Rivojlangan mamlakatlar soliq mexanizmini qoʻllash orqali Oʻzbekiston Respublikasi soliq tizimini barqaror rivojlantirish
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https://doi.org/10.5281/zenodo.17507604##article.subject##:
soliq tizimi, fiskal siyosat, barqaror rivojlanish, soliq ma’muriyatchiligi, raqamli iqtisodiyot, soliqqa tortish mexanizmi, soliq bazasi, soliq intizomi, fiskal barqarorlik, xalqaro tajriba, soliq islohotlari.##article.abstract##
Maqolada rivojlangan mamlakatlar soliq mexanizmini tahlil qilish asosida O‘zbekiston soliq tizimini
barqaror rivojlantirishning konseptual asoslari yoritilgan. Soliq siyosatining iqtisodiy o‘sish, fiskal barqarorlik va byudjet
daromadlari tuzilmasiga ta’siri, shuningdek, 2020–2024-yillar oralig‘idagi soliq tushumlari dinamikasi tahlil qilingan. Jahon
amaliyotidagi ilg‘or raqamli yechimlar — Buyuk Britaniya, AQSh, Germaniya, Singapur va Finlandiya tajribalari asosida
O‘zbekistonda soliq ma’muriyatchiligini optimallashtirish yo‘llari ko‘rsatib o‘tilgan. Shuningdek, “Soliqchi-ko‘makchi”
tizimining takomillashuvi, raqamlashtirish jarayonlari, korrupsiyani kamaytirish va soliq madaniyatini oshirish omillari ilmiy
asosda tahlil etiladi hamda amaliy takliflar keltiriladi
Библиографические ссылки
O‘zbekiston Respublikasi Prezidentining 2017-yil 18-iyuldagi “Soliq ma’muriyatchiligini tubdan takomillashtirish,
soliqlar va boshqa majburiy to‘lovlarning yig‘iluvchanligini oshirish chora-tadbirlari to‘g‘risida”gi PF-5116-son Farmoni
//https://lex.uz/docs/-3271159
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