Aksiz solig’i tushumlarini oshirish uchun elektron deklaratsiya tizimini joriy qilishning ahamiyati
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Keywords

aksiz solig’i
elektron deklaratsiya tizimi
soliq tushumlari

How to Cite

Aksiz solig’i tushumlarini oshirish uchun elektron deklaratsiya tizimini joriy qilishning ahamiyati. (2024). CONFERENCE OF NATURAL AND APPLIED SCIENCES IN SCIENTIFIC INNOVATIVE RESEARCH, 1(10), 138-141. https://universalpublishings.com/index.php/cnassir/article/view/7756

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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References

1. O‘zbekiston Respublikasi Davlat soliq qo‘mitasi. (2023). https://soliq.uz

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3. OECD. (2022). Revenue Statistics 2022. OECD Publishing, Paris. doi: 10.1787/1996379x

4. Janubiy Koreya Soliq Boshqarmasi. (2020). Electronic Tax Reporting Systems and Their Impact on Tax Compliance. Seoul: Ministry of Economy and Finance.

5. Polsha Moliya Vazirligi. (2019). Implementation of Electronic Declaration Systems and Their Economic Impact. Warsaw: Ministry of Finance.

6. Rajat, A., & Hauser, K. (2018). Tax Compliance in the Digital Age: Effects of E-Filing Systems on Revenue Collection. Journal of Public Economics, 102, 109–122.

7. Yevropa Ittifoqi Soliq Maslahatlari Kengashi. (2020). Tax Administration Modernization in the EU. Brussels: European Tax Advisory Council.

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