Мақола солиқ қонунчилиги, солиқ тўловчиларнинг мажбуриятлари ва солиқ маъмуриятчилиги органларининг ролига қаратилган. Шунингдек, у умумий муаммолар, жумладан, солиқ тўлашдан бўйин товлаш, мураккаб солиқ қонунчилиги ҳамда солиқ қоидаларини янада аниқроқ ва соддалаштириш зарурлиги бўйича хулосалар шакллантирилган.
Мақола солиқ қонунчилиги, солиқ тўловчиларнинг мажбуриятлари ва солиқ маъмуриятчилиги органларининг ролига қаратилган. Шунингдек, у умумий муаммолар, жумладан, солиқ тўлашдан бўйин товлаш, мураккаб солиқ қонунчилиги ҳамда солиқ қоидаларини янада аниқроқ ва соддалаштириш зарурлиги бўйича хулосалар шакллантирилган.
В статье рассмотрено налоговое законодательство, обязанности налогоплательщиков и роль органов налогового администрирования. В нем также делаются выводы по общим проблемам, включая уклонение от уплаты налогов, сложное налоговое законодательство и необходимость большей ясности и упрощения налоговых правил.
The article focuses on tax legislation, taxpayers' obligations and the role of tax administration bodies. It also draws conclusions on common problems, including tax evasion, complex tax legislation and the need for greater clarity and simplification of tax rules.
| № | Муаллифнинг исми | Лавозими | Ташкилот номи |
|---|---|---|---|
| 1 | Ochilov A.M. | -- | Toshkent davlat iqtisodiyot universiteti qoshidagi “O‘zbekiston iqtisodiyotini rivojlantirishning ilmiy asoslari va muammolari” ilmiy-tadqiqot markazi |
| № | Ҳавола номи |
|---|---|
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