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Tashqi Savdo Faoliyatini Soliqqa Tortishning Nazariy-Metodologik Asoslari

Author

Listed:
  • Neʼmat Almuradov

Abstract

Maqolada mamlakat tashqi savdo faoliyatini soliqqa tortishning nazariy-metodologik asoslari,uning milliy iqtisodiyot barqarorligi, budjet daromadlari, eksport raqobatbardoshligi va tashqi iqtisodiy aloqalarnitartibga solishdagi o‘rni tadqiq etilgan. Tashqi savdo faoliyati faqat eksport-import operatsiyalari majmui sifatidaemas, balki soliq, bojxona, valyuta, logistika va institutsional boshqaruv mexanizmlari o‘zaro bog‘langanmurakkab iqtisodiy tizim sifatida talqin qilinadi. Tadqiqotda klassik savdo nazariyalari, soliqqa tortishning fiskalva tartibga soluvchi funksiyalari, qo‘shilgan qiymat solig‘i, aksizlar, bojxona to‘lovlari va foyda solig‘ining tashqisavdo operatsiyalariga ta’siri ilmiy jihatdan yoritilgan. Shuningdek, raqamli soliq-bojxona ma’muriyatchiligi,Big Data, elektron kontrakt monitoringi va xalqaro standartlarga moslashuv tashqi savdo jarayonlarinishaffoflashtirish hamda ma’muriy xarajatlarni kamaytirishning muhim omili sifatida asoslangan. Maqoladatashqi savdoni soliqqa tortish tizimini takomillashtirishda soliq yukini maqbullashtirish, eksportni rag‘batlantirish,import operatsiyalarida soliq intizomini kuchaytirish va raqamli nazorat mexanizmlarini chuqurlashtirish bo‘yichailmiy xulosalar berilgan.

Suggested Citation

  • Neʼmat Almuradov, 2026. "Tashqi Savdo Faoliyatini Soliqqa Tortishning Nazariy-Metodologik Asoslari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(6), June.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:6:id:10884
    DOI: 10.5281/zenodo.20637034
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