Soliq to‘lovchilar tomonidan soliqlarni yashirishni oldini olish masalalari

Sadirdin Xudoyqulov

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 12

Abstract: Soliq to‘lovchilar tomonidan soliqlarni to‘lashdan bo‘yin tovlashi hozirgi soliq tizimidagi dolzarb masalalardanbiri hisoblanadi. Soliq to‘lovchilarning soliq madaniyatining pastligi, soliq ma’murchiligining takomillashmaganligi tufaylibu jarayon saqlanib qolinmoqda. Soliq to‘lovchilarning soliqlarni o‘z vaqtida to‘lamasligi va uni yashirishi byudjetga kattamiqdorda soliq tushumlari o‘z vaqtida tushmay qolmoqda. O‘zbekistonda yangi soliq islohotlarini amalga oshirishgakirishilganiga Bunga qarshi kurashishning turli xil uslublaridan foydalanishga qaramasdan bu borada muayan ilmiyamaliyayrim muammolar ham mavjuddir. Ushbu maqolada mana shu jihatlarga e’tibor beriladi.

Keywords: soliq; soliq to‘lovlari; soliq to‘lovchilar; soliqdan bo‘yin tovlash; davlat byudjeti; soliq tushumlari; soliq islohoti; soliq ma’murchiligi; soliq imtiyozlari; insofli soliq to‘lovchi; soliq stavkasi; soliq imtiyozi; soliq davri. (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:2:y:2024:i:12:id:3803

DOI: 10.5281/zenodo.14523074

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