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Soliq Nazorati Tizimi: Iqtisodiy Mohiyati, Shakllari Va Samaradorligini Oshirish Yo‘Llari

Author

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  • Dostonbek Donaboyev

Abstract

Bozor iqtisodiyoti sharoitida davlat moliya tizimining barqaror faoliyat yuritishi, eng avvalo, samarali soliqsiyosati hamda takomillashgan soliq nazorati tizimiga bevosita bog‘liqdir. Mazkur maqolada soliq nazorati tiziminingiqtisodiy mohiyati, uning davlat moliya siyosatidagi o‘rni hamda zamonaviy sharoitdagi transformatsiya jarayonlari ilmiynazariyjihatdan yoritilgan. Soliq nazorati iqtisodiy kategoriya sifatida davlatning fiskal manfaatlarini ta’minlash, budjetdaromadlarining barqarorligini mustahkamlash hamda xo‘jalik yurituvchi subyektlar faoliyatining amaldagi qonunchilikkamuvofiqligini kafolatlashga xizmat qiluvchi institutsional mexanizm sifatida talqin etiladi. Maqolada soliq nazoratiningfunksiyalari, tamoyillari va tarkibiy elementlari tizimli yondashuv asosida ochib berilib, uning moliyaviy nazorat tizimidagio‘rni asoslab berilgan.

Suggested Citation

  • Dostonbek Donaboyev, 2026. "Soliq Nazorati Tizimi: Iqtisodiy Mohiyati, Shakllari Va Samaradorligini Oshirish Yo‘Llari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(2), February.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:2:id:9198
    DOI: 10.5281/zenodo.18638664
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