SOLIQ NAZORATINI TASHKIL ETISHDA XALQARO TAJRIBA IMKONIYATLARINI AMALIYOTDA TAKOMILLASHTIRISH
DOI:
https://doi.org/10.65164/hj1fa129Keywords:
tax system, taxpayer, tax control, tax revenues, international experience, complaint, state, budgetAbstract
Soliq nazoratini tashkil etish va soliq qarzdorligini undirishning samarali mexanizmlari, shuningdek xalqaro tajribalarni O‘zbekiston sharoitida tatbiq etish imkoniyatlarini tahlil qiladi. Maqolada AQSh, Buyuk Britaniya va Yaponiya soliq tizimidagi ilg‘or amaliyotlar o‘rganilgan bo‘lib, soliq qarzdorligini kamaytirish va soliq tushumlarini oshirishga xizmat qiluvchi mexanizmlar batafsil yoritilgan. Xususan, maqolada raqamli soliq platformalari, risk asosida soliq auditi, soliqlarni to‘lashda rag‘batlantirish tizimlari va xalqaro ma’lumot almashinuvi kabi zamonaviy yondashuvlar tahlil qilingan. Shu bilan birga, har bir davlat tajribasining O‘zbekiston sharoitida tatbiq etish yo‘nalishlari va samaradorlik imkoniyatlari keltirilgan. Maqola soliq ma’muriyatchiligini takomillashtirish, soliq to‘lovchilarning mas’uliyatini oshirish va raqamli texnologiyalar orqali soliq tizimining samaradorligini kuchaytirish bo‘yicha ilmiy-amaliy tavsiyalarni taqdim etadi. Ushbu tadqiqot O‘zbekiston soliq tizimida islohotlar olib borish, soliq qarzdorligini kamaytirish va davlat budjeti tushumlarini barqaror oshirishga qaratilgan siyosatni shakllantirish uchun asos bo‘lib xizmat qilishi mumkin.Kalit soʻzlar: soliq tizimi, soliq to‘lovchi, soliq nazorati, soliq tushumlari, xalqaro tajriba, shikoyat, davlat, budjet.
References
[1.] Soliq yukini kamaytirish va sohani raqamlashtirish vazifalari belgilandi”. O‘zbekiston Respublikasi Prezidenti rasmiy veb-sayti, 17 mart 2022. https://old.gov.uz/oz/news/view/337922. [2.] Podderyogin R.A. Nalogovoye pravo. – Moskva: Yurayt, 2018. –https://urait.ru/book/nalogovoe-pravo-492822. [3.] Alm, J., & Torgler, B. (2011). Do Ethics Matter? Tax Compliance and Morality. https://www.sciencedirect.com/science/article/abs/pii/S0167268111000560. [4.] Keen, M., & Slemrod, J. (2017). Optimal Tax Administration. IMF Working Paper. https://www.imf.org/en/Publications/WP/Issues/2017/01/20/Optimal-Tax-Administration-44555. [5.] Joel Slemrod (2019). Tax Compliance and Enforcement. https://www.nber.org/papers/w24799. [6.] Simenko I.V., Bredikhina O.A. Comparative analysis of the concept of tax control. // Vestnik of Institute of Economic Research. Vol. 25, (2022) - P: 88–93. [7.] OECD (2020). Tax Administration 3.0. https://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/tax-administration-3-0htm [8.] Холбутаев Б.А. Налоговые проверки и теневая экономика: взаимосвязь и методы воздействия. // Финансы Узбекистана. – 2022. – No3. – С. 24–29. https://fin.uz/articles/2022-03-xolbutaev. [9.] Musayev B.M. Soliq tizimi va nazorati. – Toshkent: Iqtisod-Moliya nashriyoti. (2020). [10.] Internal Revenue Service (IRS). SOI Tax Stats: Historical Table 1 – Selected Income and Tax Items, by Type of Tax, 2019–2023. Washington, D.C.: IRS, 2024. https://www.irs.gov/statistics/soi-tax-stats-historical-table-1. [11.] HM Revenue & Customs. Making Tax Digital. London: HMRC, 2023. https://www.gov.uk/government/publications/making-tax-digital.12. National Tax Agency. Digitalization of Tax Administration in Japan. Tokyo: NTA, 2023. https://www.nta.go.jp/english.
