QO‘SHILGAN QIYMAT SOLIG‘I BO‘YICHA FIRIBGARLIKLAR: MEXANIZMLARI, SABABLARI VA ULARNI OLDINI OLISH YO‘LLARI

Bobir Eshkarayev

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 12

Abstract: Mazkur maqolada qo‘shilgan qiymat solig‘i [QQS] bo‘yicha firibgarliklarning iqtisodiy mohiyati, ularningasosiy turlari, kelib chiqish sabablari va davlat budjetiga salbiy ta’siri yoritilgan. Xalqaro tajriba, jumladan Yevropa Ittifoqi,Janubiy Koreya, Singapur va Rossiya misolida QQS firibgarliklariga qarshi kurash mexanizmlari o‘rganilgan. Shuningdek,O‘zbekistonda joriy etilgan elektron hisob-fakturalar, xavfni tahlil qilish tizimlari va QQS qaytaruvining samaradorligibaholangan. Tadqiqot natijasida QQS firibgarliklarini kamaytirishga qaratilgan mualliflik takliflari ishlab chiqilgan.

Keywords: QQS; qo‘shilgan qiymat solig‘i; soliq firibgarligi; elektron hisob-faktura; risk-analiz; eksport; karusel firibgarligi; qalbaki hisob-faktura; soya iqtisodiyoti (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:12:id:8202

DOI: 10.5281/zenodo.17892063

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