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Soliq to‘lovchilarga ko‘rsatiladigan raqamli xizmatlarni ko‘paytirish orqali soliq bazasini kengaytirish

Author

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  • Ulug‘bek Usmonov

Abstract

Mazkur tadqiqot ishimizda soliq ma’muriyatlari soliq to‘lovchilar tajribasini oshirish uchun turli xil va murakkabelektron xizmatlari raqamlashtirilmoqda. Shunga qaramay, elektron hukumat xizmatlarining yuqori darajada ishlamayqolishi hisobga olinsa, raqamli soliq tizimining muvaffaqiyati uchun zarur bo‘lgan omillarni tushunish juda muhim bo‘libhisoblanadi. Konseptual asos siyosatchilar tomonidan to‘rtta toifaga bo‘lingan soliq ma’muriyatlarida raqamli xizmatlarniloyihalashda ko‘rib chiqish uchun o‘n beshta mavzuni belgilaydi – kontekst, manfaatdor tomonlar, texnologiya va namoyishetilgan natijalar. Ushbu ramka, shuningdek, strategiyalarni muvaffaqiyatli ishlab chiqishda mos yozuvlar nuqtasi bo‘libxizmat qilishi kerak raqamli xizmatlarni soliq ma’muriyatlariga joylashtirish choralaridir. Raqamli soliq ma’muriyatining xorijtajribasi, mamlakatimizda uni qo‘llash bo‘yicha ilmiy-amaliy xulosa va takliflar shakllantirilgan.

Suggested Citation

  • Ulug‘bek Usmonov, 2025. "Soliq to‘lovchilarga ko‘rsatiladigan raqamli xizmatlarni ko‘paytirish orqali soliq bazasini kengaytirish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(2), February.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:2:id:4456
    DOI: 10.5281/zenodo.14879013
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