QO‘SHILGAN QIYMAT SOLIG‘INI UNDIRISH JARAYONIDA SOLIQ TAFOVUTINI (VAT GAP) ANIQLASH VA BAHOLASH USULLARI: XALQARO TAJRIBA VA O‘ZBEKISTON SHAROITIDA ADAPTIV YONDASHUV

Jonibek Urazmatov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 1

Abstract: Mazkur maqolada qo‘shilgan qiymat solig‘ini undirish jarayonida yuzaga keladigan soliq tafovuti (VAT gap)ni aniqlash va baholashning nazariy-metodologik asoslari kompleks tarzda tahlil qilinadi. Tadqiqot doirasida VAT gaptushunchasining iqtisodiy mohiyati ochib berilib, uni baholashda qo‘llaniladigan top-down va bottom-up yondashuvlarningafzalliklari hamda cheklovlari qiyosiy tahlil qilinadi. Xalqaro tajriba asosida soliq ma’murchiligi sifati, raqamli texnologiyalarva riskka asoslangan nazorat mexanizmlarining soliq tafovutini qisqartirishdagi roli baholanadi. Shuningdek, O‘zbekistonsoliq tizimi sharoitida VAT gapni baholashning adaptiv yondashuvi taklif etilib, uning fiskal samaradorlikni oshirishdagiahamiyati ilmiy jihatdan asoslanadi.

Keywords: qo‘shilgan qiymat solig‘i; soliq tafovuti (VAT gap); top-down yondashuv; bottom-up yondashuv; soliq ma’murchiligi; fiskal samaradorlik; riskka asoslangan nazorat; raqamli iqtisodiyot (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:1:id:8843

DOI: 10.5281/zenodo.18327988

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