Davlat byudjeti daromadlarini shakllantirishda soliqlarning ta’sirini boshqarish

Anvarjon Maxmudov

GREEN ECONOMY AND DEVELOPMENT, 2023, vol. 1, issue 10

Abstract: Mazkur maqola Davlat organlarining soliq huquqbuzarliklarini kurashga qaratilgan ishlari jismoniy va yuridikshaxslarni yo‘l qo‘ygan xatolari uchun ta’qib qilish bilan chegaralanib qolib, uning asl sabablarini aniqlash hamda bartarafetish muammolari hamda ularni bartaraf etish masalalariga qaratilgan. Chunki mazkur muammolar bartaraf etilmasayangi-yangi xatoliklar, soliq to‘lashdan qochish, soliq bazasida daromadlarni to‘liq ko‘rsatmaslik holatlari vujudga kelishimumkin bo‘lib, buni bartaraf etish, oldini olish yoki bartaraf etish uchun ilmiy jihatdan yondashishni talab etadi.Huquqbuzarliklar ta’sirida soliq to‘lovchilarni soliqlarni yashirishi va soliq to‘lovlaridan qochishining asl sabablari atroflichatadqiq qilinmagan. Muammolarni dolzarbligidan kelib chiqib, huquqbuzarliklarning iqtisodiyotni, xususan soliq tiziminiboshqarishdagi ta’sirini kamaytirishda holatlarning oldini olishga qaratilgan samarali mexanizmlarni joriy etish, bundaymexanizmlardan foydalanishning tizimli boshqaruv menejmentini yaratish tadqiqotimizning asosiy mohiyatini tashkil etadi.

Keywords: soliq boshqaruvi; soliqqa oid huquqbuzarliklar; soliq to‘lashdan bo‘yin tovlash; soliq solinadigan baza; soliq munosabatlarini boshqarish; qog‘ozsiz tovarlar. (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/view/171 Abstract page (text/html)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/i ... cle/download/171/165 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:1:y:2023:i:10:id:171

DOI: 10.55439/GED/vol1_iss10/a171

Access Statistics for this article

More articles in GREEN ECONOMY AND DEVELOPMENT from "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics
Bibliographic data for series maintained by Xayrulla ().