logo
calendar12 May 2024
view25
Main language:Uzbek

A SYSTEMATIC REVIEW OF THE CONCEPTUAL FRAMEWORK OF DIGITAL TAX ADMINISTRATION

Field of Science:
pdf

6640a01d31bf9.pdf

PDF

ARTICLE ANNOTATION

quote
In this article, tax administrations are being digitized with a diverse and complex range of electronic services to enhance the experience of taxpayers. Nevertheless, given the high downtime of egovernment services, understanding the factors necessary for the success of the digital tax system is considered very important. The conceptual framework defines fifteen topics for consideration by policymakers in the design of digital services in tax administrations divided into four categories – context, stakeholders, technology, and demonstrated outcomes. This framework should also serve as a reference point in the successful development of strategies and measures to place digital services in tax administrations. Foreign experience of the digital tax administration, scientific and practical conclusions and proposals on its application have been formulated in our country

AUTHORS

H.Nasrullayev

ТДИУ ҳузуридаги илмий-тадқиқот маркази

Tags

# сеть# таҳлил# анализ# analysis# информация# оптималлаштириш# оптимизация# ахборот# ахборотлашган жамият# эффективность# efficiency# information# optimization# самарадорлик# истеъмолчи# consumer# потребитель# тармоқ# network# digital economy# цифровая экономика# риски# risks# Рақамли иқтисодиёт# digital platform# налоговые поступления# методы и инструменты# methods and tools# advanced information and communi# солиқ тушумлари# усуллар ва воситалар# tax revenue# индустриал жамият# информированное общество# индустриальное общество# industrial society# таҳлика-таҳлил# хавфлар# рақамли платформа# илғор ахборот- коммуникация техн# ахборот маҳсулотлари.# анализ угроз# цифровая платформа# передовые информационно-коммуник# информационные продукты.# threat analysis# informed society# information products.

OTHER ARTICLES IN THIS JOURNAL

Rate Article

0
0 ratings
5
4
3
2
1

Article Identifiers

References

Aladwani, A.M. (2016) Corruption as a source of e-government projects failure in developing countries: A theoretical exposition. International Journal of Information Management, 36(1), 105–112.

Canares, M.P. (2016) Creating the enabling environment for more transparent and better-resourced local governments: A case of e-taxation in the Philippines.

Diga, K, & May, J (2016) The ICT ecosystem: The application, usefulness, and future of an evolving concept. Information Technology for Development, 22(1), 1–6.

Economides, A. A., & Terzis, V. (2008) Evaluating tax sites: an evaluation framework and its application. Electronic Government, An International Journal, 5(3), 321–344.

Heeks, R. (2005) e-Government as a carrier of context. Journal of Public Policy, 51–74

Robbins, G., Mulligan, E., & Keenan, F. (2015) e-Government in the Irish revenue: The revenue on-line service (ROS): A success story? Financial Accountability & Management, 31(4), 363–394

Vasconcellos, V., & Rua, M. (2005) Impacts of internet use on public administration: A case study of the Brazilian tax administration. The Electronic Journal of E-Government, 3(1), 49–58.

Исаев, Ф. (2021) Солиқ юкини аниқлаш методикасини тaкoмиллaштириш. Iqtisodiyot Va taʼlim, (6), 86–91. https://doi.org/10.55439/ECED/vol_iss6/a286

Насруллоев Ҳ. (2023) Солиқ маъмурчилигига замонавий ахборот-коммуникация технологияларини жорий этиш орқали солиқ базасини кенгайтириш истиқболлари (PhD) илмий даражасини олиш учун ёзилган дисс. автореферати. – Тошкент.

Нормурзаев, У. (2023). Солиқ имтиёзлари бериш тартибини такомиллаштириш масалалари. Iqtisodiyot Va taʼlim, 24(1), 334–339. https://doi.org/10.55439/ECED/vol24_iss1/a51

Нормурзаев, У. (2023). Янги Ўзбекистон тараққиёт стратегияси доирасида молия бозорининг долзарб муаммолари тадбиркорликни тенг рақобат шароитларини яратиш ҳамда яширин иқтисодиёт улушини қисқартириш йўлари. https://inlibrary.uz/index.php/financial-marketgrowth/article/view/19032

Нормурзаев, У. (2023). Яширин иқтисодиётни камайтиришда солиқ органларининг аҳамияти. Iqtisodiy taraqqiyot va tahlil, 1(2), 215–221. Retrieved from https://eitt.uz/index.php/eitt/article/view/6