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Soliq Maʻmurchiligini Raqamlashtirish Va Rivojlantirish Orqali Yashirin Iqtisodiyot Koʻlamini Qisqartirish Yoʻllari

Author

Listed:
  • Salimjon Mamatkulov

Abstract

Ushbu maqolada Oʻzbekistonda yashirin iqtisodiyot koʻlamini qisqartirishga qaratilgan soliq maʻmurchiliginitakomillashtirish boʻyicha uchta oʻzaro bogʻliq ilmiy yangilik tahlil qilinadi. Birinchi yangilik majburiy raqamli markirovkatizimini onlayn nazorat-kassa texnikasi (ONKT) bilan integratsiya qilish, Soliq qoʻmitasi tarkibida hududlararo inspeksiyatashkil etish va masofaviy soliq tekshiruvini joriy etishni oʻz ichiga oladi. Ikkinchi yangilik yakka tartibdagi tadbirkorlar(YATT) hamda oʻzini oʻzi band qilgan shaxslar uchun yillik aylanmasi 1,0 mlrd soʻmgacha boʻlgan subyektlarga 1 foizlikaylanmadan olinadigan soliq (AOS) stavkasini belgilash, shuningdek, raqamli platformalar orqali toʻlovlarni qabul qilishdamaxsus QR-kod mavjudligini majburiy talab sifatida joriy etishni қамраб олади. Uchinchi yangilik AOS toʻlovchilariningqoʻshilgan qiymat soligʻi (QQS) tizimiga oʻtishini ragʻbatlantirish мақсадида бир йиллик foyda soligʻidan ozod etish,jarimalardan muvaqqat ozod qilish hamda buxgalteriya xarajatlarini soliqdan chegirib tashlash kabi imtiyozlar majmuasinijoriy etishдан iborat. Empirik tahlil Soliq qoʻmitasining 2020–2026-yillar maʻlumotlari asosida amalga oshirilgan. Natijalarshuni koʻrsatadiki, мазкур uchta yangilik Oʻzbekiston Respublikasi Prezidentining tegishli qarorlari asosida amaliyotgajoriy etilgan boʻlib, soliq bazasini kengaytirish, yashirin realizatsiyani qisqartirish va budjet tushumlarini oshirishда sezilarliijobiy taʼsir koʻrsatmoqda.

Suggested Citation

  • Salimjon Mamatkulov, 2026. "Soliq Maʻmurchiligini Raqamlashtirish Va Rivojlantirish Orqali Yashirin Iqtisodiyot Koʻlamini Qisqartirish Yoʻllari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(5), May.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:5:id:10411
    DOI: 10.5281/zenodo.20159659
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