RAQAMLI IQTISODIYOT SHAROITIDA SOLIQ TIZIMINI MODERNIZATSIYALASHNING IQTISODIY O‘SISHGA TA’SIRI
Abstract
KIRISH
Raqamli texnologiyalarning jadal rivojlanishi global iqtisodiy tizimda chuqur
tarkibiy o‘zgarishlarni yuzaga keltirib, soliq tizimi faoliyatiga ham bevosita ta’sir
ko‘rsatmoqda. Raqamli iqtisodiyot sharoitida an’anaviy soliq mexanizmlarining
cheklanganligi soliq ma’murchiligini modernizatsiyalash zaruratini kuchaytirmoqda.
Elektron tijorat va raqamli xizmatlar ulushining oshishi soliq bazasini aniqlash, fiskal
nazoratni amalga oshirish va soliq tushumlarining barqarorligini ta’minlash
masalalarini dolzarb etmoqda.
References
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