Elektron tijoratni soliqqa tortish ma’muriyatchiligini tashkil etish uslubiyatining o‘ziga xos xususiyatlari

Kamoliddin Urazaliev

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 5

Abstract: Maqolada elektron tijoratning mohiyati ochib berilgan, uni soliqqa tortish ma’muriyatchiligi tahlil etilgan.Raqamli iqtisodiyot sharoitida tez sur’atlar bilan rivojlanayotgan elektron tijoratning o‘ziga xos xususiyatlarini hisobgaolgan holda axborot vositalari yordamida tovar, ish va xizmatlarni realizatsiya jarayonini soliqqa tortishda alohida samaralisoliq ma’muriyatchiligini tashkil etish va amalda qo‘llash zarurligi ma’lum bo‘ldi. Mazkur jarayonda samarali soliqqa tortishma’muriyatchiligi amalga oshirilmasligi davlat budjeti rejalarini bajarilmasligiga olib kelishi aniqlandi

Keywords: elektron tijorat; Internet; elektron tijoratni soliqqa tortish; soliq ma’muriyatchiligi; milliy soliq tizimi; soliq yurisdiksiyasi; xalqaro soliqqa tortish; ikki tomonlama soliqqa tortish (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:5:id:6423

DOI: 10.5281/zenodo.16523670

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