Abstract
Ushbu ilmiy maqola aksiz solig’i tushumlarini oshirish uchun elektron deklaratsiya tizimini joriy qilishning ahamiyatini o‘rganadi. Maqolada elektron tizimning soliq yig‘ish jarayonlaridagi samaradorligi, shaffoflikni oshirishi va soliq to‘lovchilar bilan davlat organlari o‘rtasidagi o‘zaro hamkorlikni yaxshilashi kabi afzalliklari tahlil qilinadi. Tadqiqotlar asosida aksiz solig’i tushumlarini oshirishga xizmat qiladigan muhim mexanizmlar va xalqaro tajribalardan misollar keltirilgan. Natijada, elektron deklaratsiya tizimining O‘zbekiston sharoitida joriy qilinishi soliq tushumlarini barqaror oshirishga xizmat qilishi ta’kidlanadi.
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