O‘zbekistonda soliq nazoratining huquqiy va tashkiliy asoslarini takomillashtirish yo‘llari

Nargiza Kuziyeva and Gulinur Oymatova

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 5

Abstract: Mazkur maqolada Oʻzbekiston Respublikasida soliq nazorati tizimini takomillashtirishning dolzarb muammolariva ustuvor yoʻnalishlari tahlil qilinadi. Xususan, soliq organlarining tashkiliy tuzilmasida raqamli integratsiyaning yetarliemasligi, malakali kadrlar yetishmasligi va riskka asoslangan yondashuvdan cheklangan foydalanish kabi muammolarkoʻrib chiqilgan. Amaldagi soliq nazorati amaliyotining tanqidiy tahlili asosida huquqiy va institutsional islohotlar zaruratiasoslab berilgan. Taklif etilgan yo‘nalishlar qatorida soliq nazorati jarayonlarini to‘liq raqamlashtirish, riskka asoslanganauditni rivojlantirish, preventiv va maslahat funksiyalarini kuchaytirish, soliq qonunchiligini optimallashtirish hamdaidoralararo hamkorlikni mustahkamlash masalalari muhim oʻrin egallaydi.

Keywords: soliq nazorati; huquqiy asoslar; tashkiliy tuzilma; raqamlashtirish; riskka asoslangan yondashuv; soliq ma’muriyatchiligi; islohotlar; soliq qonunchiligi. (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:5:id:5728

DOI: 10.5281/zenodo.15648121

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