SOLIQ NAZORATINING YANGI SHAKLLARI: KAMERAL TEKSHIRUVI VA SOLIQ AUDITI SAMARADORLIGINI OSHIRISHNING STRATEGIK YO'NALISHLARI
Keywords:
Kalit so'zlar: Soliq nazorati, kameral soliq tekshiruvi, soliq auditi, risk- orientirlangan yondashuv, TaxGap, raqamli soliq ma'muriyatchiligi, yashirin iqtisodiyot, soliq majburiyati, fiskal barqarorlik, SupTech, soliq qonunchiligi, soliq tushumlari.Abstract
Annotatsiya: Ushbu maqola O'zbekiston Respublikasida soliq
ma'muriyatchiligini isloh qilish va raqamli transformatsiya sharoitida soliq
nazoratining zamonaviy shakllari — kameral soliq tekshiruvi va soliq auditini tashkil
etishning nazariy-uslubiy hamda amaliy jihatlari atroflicha tahlil qilingan. Maqolaning
asosiy maqsadi soliq nazorati jarayonlariga axborot-kommunikatsiya texnologiyalarini
joriy etish, risk-tahlil tizimini takomillashtirish va "TaxGap" (soliq tafovuti) darajasini
pasaytirish orqali davlat budjeti tushumlari barqarorligini ta'minlash hamda yashirin
iqtisodiyot ulushini kamaytirish yo'llarini ilmiy asoslab berishdan iborat. Tadqiqot
davomida 2021-2025-yillardagi real statistik ma'lumotlar, soliq organlarining yillik
hisobotlari, Jahon banki va Xalqaro valyuta jamg'armasining baholash hisobotlari,
shuningdek, amaldagi Soliq kodeksiga kiritilgan so'nggi o'zgartirishlar qiyosiy tahlil
qilingan. Natijalar shuni ko'rsatadiki, soliq nazorati jarayonlarini to'liq
avtomatlashtirish, inson omilini minimallashtirish va soliq to'lovchilar bilan o'zaro
ishonchga asoslangan "cooperative compliance" modelini joriy etish fiskal
samaradorlikni oshirishning asosiy omili hisoblanadi. Tadqiqot yakunida soliq
qonunchiligidagi bo'shliqlarni to'ldirish, soliq xizmati xodimlarining professional
malakasini oshirish va "AAA" toifasidagi yuqori barqarorlik reytingiga ega
tadbirkorlar uchun rag'batlantiruvchi choralarni kengaytirish bo'yicha ilmiy taklif va
tavsiyalar ishlab chiqilgan.
References
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