YAKKA TARTIBDAGI TADBIRKORLARNI SOLIQQA TORTISHDAGI MUAMMOLAR VA ULARNI BARTARAF ETISH YO‘LLARI

Eldorjon Mahmadazizov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 12

Abstract: Mazkur maqolada yakka tartibdagi tadbirkorlarni (YTT) soliqqa tortish amaliyotida uchrayotgan muammolartizimli tahlil qilinadi. Tadqiqotning maqsadi — YTT faoliyatiga ta’sir qilayotgan soliq ma’murchiligi, hisob-kitob yuritish, raqamlixizmatlardan foydalanish, soliq yukining barqarorligi va huquqiy-me’yoriy talablardagi aniqlik bilan bog‘liq muammolarnianiqlash hamda ularni bartaraf etish bo‘yicha amaliy takliflarni ishlab chiqishdan iborat. Ishda 2022–2025-yillarga oidochiq rasmiy ma’lumotlar (stat.uz, cbu.uz), normativ-huquqiy hujjatlar (lex.uz) hamda mahalliy va xorijiy ilmiy manbalarasosida qiyosiy, institutsional va tahliliy yondashuvlardan foydalaniladi. Natijalarda YTTlar uchun soliq ma’murchiliginisoddalashtirish, riskga asoslangan nazoratni kuchaytirish, raqamli hisobdorlik vositalarini ommalashtirish, soliqqonunchiligi talqinini birxillashtirish va ixtiyoriy muvofiqlik (voluntary compliance) rag‘batlarini kengaytirish bo‘yicha aniqyo‘nalishlar asoslab beriladi

Keywords: yakka tartibdagi tadbirkor; soliqqa tortish; soliq ma’murchiligi; soliq yuklamasi; ixtiyoriy muvofiqlik; soddalashtirilgan tartib; raqamli hisobdorlik; riskga asoslangan nazorat; normativ-huquqiy baza (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:12:id:8532

DOI: 10.5281/zenodo.18087685

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