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Qo‘Shilgan Qiymat Solig‘Ini Undirish Jarayonida Soliq Tafovutini (Vat Gap) Aniqlash Va Baholash Usullari: Xalqaro Tajriba Va O‘Zbekiston Sharoitida Adaptiv Yondashuv

Author

Listed:
  • Jonibek Urazmatov

Abstract

Mazkur maqolada qo‘shilgan qiymat solig‘ini undirish jarayonida yuzaga keladigan soliq tafovuti (VAT gap)ni aniqlash va baholashning nazariy-metodologik asoslari kompleks tarzda tahlil qilinadi. Tadqiqot doirasida VAT gaptushunchasining iqtisodiy mohiyati ochib berilib, uni baholashda qo‘llaniladigan top-down va bottom-up yondashuvlarningafzalliklari hamda cheklovlari qiyosiy tahlil qilinadi. Xalqaro tajriba asosida soliq ma’murchiligi sifati, raqamli texnologiyalarva riskka asoslangan nazorat mexanizmlarining soliq tafovutini qisqartirishdagi roli baholanadi. Shuningdek, O‘zbekistonsoliq tizimi sharoitida VAT gapni baholashning adaptiv yondashuvi taklif etilib, uning fiskal samaradorlikni oshirishdagiahamiyati ilmiy jihatdan asoslanadi.

Suggested Citation

  • Jonibek Urazmatov, 2026. "Qo‘Shilgan Qiymat Solig‘Ini Undirish Jarayonida Soliq Tafovutini (Vat Gap) Aniqlash Va Baholash Usullari: Xalqaro Tajriba Va O‘Zbekiston Sharoitida Adaptiv Yondashuv," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(1), January.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:1:id:8843
    DOI: 10.5281/zenodo.18327988
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