SOLIQ NAZORATI TIZIMI: IQTISODIY MOHIYATI, SHAKLLARI VA SAMARADORLIGINI OSHIRISH YO‘LLARI

Dostonbek Donaboyev

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 2

Abstract: Bozor iqtisodiyoti sharoitida davlat moliya tizimining barqaror faoliyat yuritishi, eng avvalo, samarali soliqsiyosati hamda takomillashgan soliq nazorati tizimiga bevosita bog‘liqdir. Mazkur maqolada soliq nazorati tiziminingiqtisodiy mohiyati, uning davlat moliya siyosatidagi o‘rni hamda zamonaviy sharoitdagi transformatsiya jarayonlari ilmiynazariyjihatdan yoritilgan. Soliq nazorati iqtisodiy kategoriya sifatida davlatning fiskal manfaatlarini ta’minlash, budjetdaromadlarining barqarorligini mustahkamlash hamda xo‘jalik yurituvchi subyektlar faoliyatining amaldagi qonunchilikkamuvofiqligini kafolatlashga xizmat qiluvchi institutsional mexanizm sifatida talqin etiladi. Maqolada soliq nazoratiningfunksiyalari, tamoyillari va tarkibiy elementlari tizimli yondashuv asosida ochib berilib, uning moliyaviy nazorat tizimidagio‘rni asoslab berilgan.

Keywords: soliq nazorati; moliya tizimi; tamoyillar; tarkibiy elementlar; transformatsiya; soliq ma’murchiligi (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:2:id:9198

DOI: 10.5281/zenodo.18638664

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