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O‘zbekistonda soliq nazoratining huquqiy va tashkiliy asoslarini takomillashtirish yo‘llari

Author

Listed:
  • Nargiza Kuziyeva
  • Gulinur Oymatova

Abstract

Mazkur maqolada Oʻzbekiston Respublikasida soliq nazorati tizimini takomillashtirishning dolzarb muammolariva ustuvor yoʻnalishlari tahlil qilinadi. Xususan, soliq organlarining tashkiliy tuzilmasida raqamli integratsiyaning yetarliemasligi, malakali kadrlar yetishmasligi va riskka asoslangan yondashuvdan cheklangan foydalanish kabi muammolarkoʻrib chiqilgan. Amaldagi soliq nazorati amaliyotining tanqidiy tahlili asosida huquqiy va institutsional islohotlar zaruratiasoslab berilgan. Taklif etilgan yo‘nalishlar qatorida soliq nazorati jarayonlarini to‘liq raqamlashtirish, riskka asoslanganauditni rivojlantirish, preventiv va maslahat funksiyalarini kuchaytirish, soliq qonunchiligini optimallashtirish hamdaidoralararo hamkorlikni mustahkamlash masalalari muhim oʻrin egallaydi.

Suggested Citation

  • Nargiza Kuziyeva & Gulinur Oymatova, 2025. "O‘zbekistonda soliq nazoratining huquqiy va tashkiliy asoslarini takomillashtirish yo‘llari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(5), May.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:5:id:5728
    DOI: 10.5281/zenodo.15648121
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