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Davlat byudjeti daromadlarini shakllantirishda soliqlarning ta’sirini boshqarish

Author

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  • Anvarjon Maxmudov

Abstract

Mazkur maqola Davlat organlarining soliq huquqbuzarliklarini kurashga qaratilgan ishlari jismoniy va yuridikshaxslarni yo‘l qo‘ygan xatolari uchun ta’qib qilish bilan chegaralanib qolib, uning asl sabablarini aniqlash hamda bartarafetish muammolari hamda ularni bartaraf etish masalalariga qaratilgan. Chunki mazkur muammolar bartaraf etilmasayangi-yangi xatoliklar, soliq to‘lashdan qochish, soliq bazasida daromadlarni to‘liq ko‘rsatmaslik holatlari vujudga kelishimumkin bo‘lib, buni bartaraf etish, oldini olish yoki bartaraf etish uchun ilmiy jihatdan yondashishni talab etadi.Huquqbuzarliklar ta’sirida soliq to‘lovchilarni soliqlarni yashirishi va soliq to‘lovlaridan qochishining asl sabablari atroflichatadqiq qilinmagan. Muammolarni dolzarbligidan kelib chiqib, huquqbuzarliklarning iqtisodiyotni, xususan soliq tiziminiboshqarishdagi ta’sirini kamaytirishda holatlarning oldini olishga qaratilgan samarali mexanizmlarni joriy etish, bundaymexanizmlardan foydalanishning tizimli boshqaruv menejmentini yaratish tadqiqotimizning asosiy mohiyatini tashkil etadi.

Suggested Citation

  • Anvarjon Maxmudov, 2023. "Davlat byudjeti daromadlarini shakllantirishda soliqlarning ta’sirini boshqarish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 1(10), October.
    • Handle: RePEc:teu:ged000:v:1:y:2023:i:10:id:171
    DOI: 10.55439/GED/vol1_iss10/a171
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