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Soliq Majburiyatlarini Hisobga Olish Jarayonlarini Takomillashtirish

Author

Listed:
  • Abror Abdullayev

Abstract

Mazkur maqolada soliq tizimining davlat iqtisodiy siyosatidagi o‘rni va ahamiyati ilmiy-nazariy jihatdanasoslab berilgan hamda O‘zbekiston Respublikasi, AQSH va Yevropa Ittifoqi soliq tizimlari qiyosiy tahlil qilingan.Tadqiqot doirasida soliq turlarining tarkibi, ularning iqtisodiy faoliyat sub’yektlari daromadi, iste’moli va mulkiy holati bilanbog‘liqligi, shuningdek soliq adolati va fiskal barqarorlikni ta’minlashdagi roli ochib berilgan. Soliq ma’muriyatchiliginingnormativ-huquqiy asoslari, raqamlashtirish darajasi va institusional xususiyatlari xalqaro amaliyot bilan taqqoslanganholda baholanib, milliy soliq tizimining soddalashtirilgan va rag‘batlantiruvchi modeli ilmiy nuqtai nazardan tahlil etilgan.Shuningdek, maqolada korxonalarda soliq majburiyatlarini hisobga olish jarayonlarini takomillashtirish masalalariga alohidae’tibor qaratilgan. OECD, Yevropa Ittifoqi va AQSH tajribalari asosida raqamlashtirilgan soliq hisoboti, avtomatlashtirilganrisk-tahlil, real vaqt rejimidagi monitoring va axborot tizimlarini integratsiyalash mexanizmlarining samaradorligi asoslabberilgan. Tadqiqot natijalari soliq hisobini yuritishda shaffoflik va aniqlikni oshirish, inson omilini kamaytirish hamda milliysoliq tizimini xalqaro standartlarga moslashtirishga qaratilgan ilmiy-amaliy xulosalar va takliflarni shakllantirishga xizmatqiladi.

Suggested Citation

  • Abror Abdullayev, 2025. "Soliq Majburiyatlarini Hisobga Olish Jarayonlarini Takomillashtirish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(12), December.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:12:id:8363
    DOI: 10.5281/zenodo.18009566
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