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ЎЗБЕКИСТОН СОЛИҚ МАЪМУРИЯТЧИЛИГИДАГИ МАВЖУД МУАММОЛАР ВА КАМЧИЛИКЛАР

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MAQOLA ANNOTATSIYASI

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Мақолада Ўзбекистон солиқ маъмуриятчилигидаги ўзига хосликлар ҳақида сўз юритилади. Шунингдек, 2020–2024 йиллар давомида турли солиқлар бўйича тушумлар таҳлил қилиниб, ҳолат иқтисодий баҳоланган. Солиқ маъмуриятчилигини бугунги ҳолатини тубдан ислоҳ қилишда рақамлаштиришнинг аҳамиятига тўхталиб, идоралараро “ягона ойна” тизими концепцияси ва унинг афзалликлари очиб берилган.

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Teglar

# солиқ# налог# tax# рақамлаштириш# эффективность.# самарадорлик.# efficiency.# Digitization# цифровизация# налоговое администрирование# tax administration# солиқ маъмуриятчилиги

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Foydalanilgan adabiyotlar

Begiashvili, R. (2020). Improving tax administration important elements, 104-110. https://doi.org/10.35945/GB.2020.09.013.

Koroviy, V. (2020). Tax regulation of socio-economic development. , 147-155. https://doi.org/10.31470/2306-546X-2020-47-147-155.

Magopets, O., & Gai, O. (2023). Administration of taxes in the system of factors ensuring the effective implementation of the tax policy of the state. Central Ukrainian Scientific Bulletin. Economic Sciences. https://doi.org/10.32515/2663-1636.2023.9(42).90-99.

Mansfield, C. (1987). Tax Administration in Developing Countries: An Economic Perspective. Political Economy (Topic). https://doi.org/10.2307/3867282.

Mukhopadhyay, (2023). A Case Study on Importance of Taxation on Developing the Modern Society. International Journal of Advanced Research in Science, Communication and Technology. https://doi.org/10.48175/ijarsct-8026.

Kirakosyan, N., & Manucharyan, M. (2023). The role and significance of international experience of tax administration and tax system management in ra tax system. ALTERNATIVE. https://doi.org/10.55528/18292828-2023.1-52.

Shuvalova, E., & Gordienko, M. (2024). Practice of Collecting Tax and Non-Tax Payments in India. Vestnik of the Plekhanov Russian https://doi.org/10.21686/2413-2829-2024-5-102-112.

Zakaryan, M., & Zakaryan, Z. (2023). The Role of the Tax System in the Country’s Economy. Scientific Proceedings of the Vanadzor State University. Humanities and Social Sciences. https://doi.org/10.58726/27382915-2023.1-377.

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