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СОЛИҚ ИЖРОСИНИ ТАЪМИНЛАШ БЎЙИЧА ҚОНУНЧИЛИК БАЗАСИ: АСОСИЙ ТАРКИБИЙ ҚИСМЛАР

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MAQOLA ANNOTATSIYASI

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Мақолада Ўзбекистон солиқ қонунчилигининг меъёрий-ҳуқуқий базаси ўрганилди, асосий эътибор солиқ қонунчилиги, солиқ тўловчиларнинг мажбуриятлари ва солиқ маъмуриятчилиги органларининг ролига қаратилган. Ўзбекистон Солиқ кодекси солиққа тортишнинг асоси сифатида муҳокама қилиниб, солиқ тўловчиларнинг ҳуқуқлари ва мажбуриятлари ўрганилган. Шунингдек, у умумий муаммолар, жумладан, солиқ тўлашдан бўйин товлаш, норасмий иқтисодиёт, мураккаб солиқ қонунчилиги ҳамда солиқ қоидаларини янада аниқроқ ва соддалаштириш зарурлиги бўйича хулосалар шакллантирилган.

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Teglar

# налоги# taxes# уклонение от уплаты налогов# tax evasion# солиқлар# налоговые обязательства# солиққа тортиш# солиқ тўлашдан бўйин товлаш# налогообложение.# taxation.# солиқ мажбуриятлари# йиғимлар# сборы# tax obligations# levies

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Foydalanilgan adabiyotlar

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Johnson Janet Berry (2022) Tax Liability: Definition, Calculation, and Example. The investopedia team. October 26, https://www.investopedia.com/terms/t/taxliability.asp

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Shokrkhodaei, F. (2018). The Effect of Information & Communication Technology on Tax Revenue in Selected Countries with an Emphasis on Tax Evasion. Macroeconomics Research Letter, 13(25), 107–132. https://doi.org/10.22080/iejm.2018.2036

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