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YASHIRIN IQTISODIYOTNI QISQARTIRISHDA FISKAL INSTRUMENTLARNING METODOLOGIK YONDASHUVLARI

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MAQOLA ANNOTATSIYASI

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Maqolada yashirin iqtisodiyotni legallashtirishda fiskal siyosat vositalarining metodologik asoslari yoritiladi. Soliq stavkalarini maqbullashtirish, raqamli texnologiyalarni joriy etish va byudjet shaffofligini oshirish orqali norasmiy sektordan rasmiy iqtisodiyotga o‘tish imkoniyatlari tahlil qilinadi. Xalqaro tajribalar asosida O‘zbekiston sharoitiga mos tavsiyalar ishlab chiqilgan.

MUALIFLAR

M.Ergasheva

Toshkent Kimyo xalqaro universiteti

Teglar

# цифровизация# digitalization# raqamlashtirish# теневая экономика# soliq siyosati# yashirin iqtisodiyot# фискальные инструменты# fiskal instrumentlar# fiskal shaffoflik# налоговая политика# бюджетная прозрачность

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Maqola idintifikatorlari

Foydalanilgan adabiyotlar

Alm, J. & Torgler, B. (2006). Culture differences and tax morale in the United States and Europe. Journal of Economic Psychology, 27(2), 224–246.

Feige, E.L. (1990). Defining and estimating underground and informal economies: The new institutional economics approach. World Development, 18(7), 989–1002.

Feld, L.P. & Frey, B.S. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law & Policy, 29(1), 102–120.

International Monetary Fund (IMF) (2022). Republic of Uzbekistan: Selected Issues. Washington, DC: IMF.

International Monetary Fund (IMF) (2022). Republic of Uzbekistan: Selected Issues. Washington, DC: IMF.

La Porta, R. & Shleifer, A. (2014). Informality and development. Journal of Economic Perspectives, 28(3), 109–126.

La Porta, R. & Shleifer, A. (2014). Informality and development. Journal of Economic Perspectives, 28(3), 109–126.

Naritomi, J. (2019). Consumers as tax auditors. American Economic Review, 109(9), 3031 3072.

Alm, J. & Torgler, B. (2006). Culture differences and tax morale in the United States and Europe. Journal of Economic Psychology, 27(2), 224–246.

Feige, E.L. (1990). Defining and estimating underground and informal economies: The new institutional economics approach. World Development, 18(7), 989–1002.

Feld, L.P. & Frey, B.S. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law & Policy, 29(1), 102–120.

International Monetary Fund (IMF) (2022). Republic of Uzbekistan: Selected Issues. Washington, DC: IMF.

International Monetary Fund (IMF) (2022). Republic of Uzbekistan: Selected Issues. Washington, DC: IMF.

La Porta, R. & Shleifer, A. (2014). Informality and development. Journal of Economic Perspectives, 28(3), 109–126.

La Porta, R. & Shleifer, A. (2014). Informality and development. Journal of Economic Perspectives, 28(3), 109–126.

Naritomi, J. (2019). Consumers as tax auditors. American Economic Review, 109(9), 3031 3072.

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