O‘ZBEKISTON RESPUBLIKASIDA SOLIQ TIZIMIDA RAQAMLASHTIRISHNI TAKOMILLASHTIRISH ORQALI SOLIQLARNI UNDIRISHNING METODOLOGIK MUAMMOLARI
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https://doi.org/10.5281/zenodo.17611089##article.subject##:
soliq tizimi, raqamlashtirish, soliq ma’murchiligi, soliqlarni undirish, metodologik muammolar, raqamli texnologiyalar, axborot tizimlari integratsiyasi, sun’iy intellekt, blokcheyn, ma’lumotlar xavfsizligi, shaffoflik, soliq tushumlari samaradorligi##article.abstract##
Ushbu ilmiy ishda soliq tizimida raqamlashtirish jarayonlarini takomillashtirish orqali soliqlarni undirishda
uchraydigan metodologik muammolar chuqur tahlil qilingan. Soliq ma’murchiligida zamonaviy raqamli texnologiyalarni
joriy etish, soliq to‘lovchilar bilan aloqalarda shaffoflikni oshirish, soliq ma’lumotlari oqimini tezlashtirish va soliq bazasini
kengaytirish imkoniyatlari ilmiy asosda yoritilgan. Shuningdek, mavjud axborot tizimlarining o‘zaro integratsiyasi, katta
hajmdagi ma’lumotlarni qayta ishlashning texnik va tashkiliy talablari, sun’iy intellekt hamda blokcheyn texnologiyalarini
soliq jarayonlariga tatbiq etish zarurati asoslangan. Tadqiqotda soliqlarni undirish samaradorligini oshirish yo‘lidagi asosiy
to‘siqlar — metodologik yondashuvlarning yetarli darajada ishlab chiqilmaganligi, yagona standartlashtirish tizimining to‘liq
shakllanmagani, axborot xavfsizligi bo‘yicha talablarning kuchaytirilishi zarurati kabi masalalar alohida ko‘rib chiqilgan.
Muallif tomonidan raqamlashtirish orqali soliq tushumlarining barqaror o‘sishini ta’minlash, soliq munosabatlarida
ishonchli nazorat mexanizmlarini shakllantirish va soliq jarayonlarining institutsional samaradorligini oshirish bo‘yicha
amaliy va ilmiy asoslangan takliflar ishlab chiqilgan
Библиографические ссылки
O‘zbekiston Respublikasi Soliq kodeksi. https://lex.uz/docs/-4674902
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Johnson Janet Berry (2022). Tax Liability: Definition, Calculation, and Example. The Investopedia Team, October 26.
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Josephson Amelia (2022). The Ultimate Guide to Tax Liability. November 16. https://smartasset.com/taxes/tax-liability
Masset D., Montmarquette S. & Viennot-Briot N. (2019). Can whistleblower programs reduce tax evasion?
Experimental evidence. Journal of Behavioral and Experimental Economics, 83, 101459. https://doi.org/10.1016/j.
socec.2019.101459
Owusu G.M.Y., Bekoe R.A., Anokye F.K. & Anyetei L. (2019). What Factors Influence the Intentions of Individuals to
Engage in Tax Evasion? Evidence from Ghana. International Journal of Public Administration, 43(13), 1143–1155.
https://doi.org/10.1080/01900692.2019.1665686
Ozili P.K. (2020). Tax evasion and financial instability. Journal of Financial Crime, 27(2), 531–539. https://doi.
org/10.1108/JFC-04-2019-0051
Richardson G. (2016). The Determinants of Tax Evasion: A Cross-Country Study. Financial Crimes: Psychological,
Technological, and Ethical Issues, 33–57. https://doi.org/10.1007/978-3-319-32419-7_2
N.K. Muxammadov. “Ma’lumotlarni elektron hujjat aylanish tizimida shakllantirish orqali soliq ma’murchiligini
takomillashtirish masalalari” mavzusidagi dissertatsiya ishi. Toshkent, 2024-yil, 156 bet.
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