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Soliq Tizimida Tovar Transport Yuk Xatlari Raqamlashtirishni Takomillashtirish Masalalari

Author

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  • Nodir Muxammadov

Abstract

Ushbu maqolada O‘zbekiston soliq tizimida tovar-transport yuk xatlarini (TTYX) raqamlashtirish jarayoniningamaldagi holati, uning afzalliklari, mavjud muammolari va istiqboldagi rivojlanish yo‘nalishlari chuqur ilmiy tahlilqilinadi. TTYX ishlab chiqaruvchi, yetkazib beruvchi va iste’molchi o‘rtasidagi tovar harakatining asosiy hujjati bo‘lib,soliq ma’murchiligi, logistik jarayonlar va xo‘jalik yurituvchi subyektlarning hisob-kitob faoliyatida muhim ahamiyat kasbetadi. Shu sababli mazkur hujjatlarni raqamlashtirish jarayoni nafaqat soliqni boshqarishning zamonaviy mexanizmlarinishakllantiradi, balki transport-logistika tizimining shaffofligi va samaradorligini ham oshiradi. Maqolada TTYXni elektronshaklga o‘tkazish orqali soliq organlari, bojxona xizmati va transport nazorati o‘rtasida ma’lumot almashinuvi qandaytakomillashishi, real vaqt rejimida nazoratning qay darajada kuchayishi va yashirin iqtisodiy aylanmani qisqartirishgaqanday ta’sir ko‘rsatishi ilmiy asoslar bilan yoritiladi. Shuningdek, raqamli TTYXning qo‘llanilishi hisob-kitob jarayonlaridaaniqlikni oshirishi, hujjatlarning qalbakilashtirilish ehtimolini kamaytirishi va tadbirkorlik subyektlarining soliq yukini adolatlishakllantirishiga xizmat qilishi ko‘rsatib beriladi

Suggested Citation

  • Nodir Muxammadov, 2025. "Soliq Tizimida Tovar Transport Yuk Xatlari Raqamlashtirishni Takomillashtirish Masalalari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(10), October.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:10:id:7918
    DOI: 10.5281/zenodo.17630930
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