Mamlakatimizda qo‘shilgan qiymat solig‘i ma’murchiligini va soliq organlari faoliyatini yanada takomillashtirish islohotlari

Umid Normurzayev

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 7

Abstract: Mamlakatimizda qo‘shilgan qiymat solig‘ining soliqqa tortish ma’murchiligi o‘rganlan holda ularni soliqsolishni tartibiga solish, qo‘shilgan qiymat solig‘ini takomillashtirish bilan ham bog‘liqdir. Maqolada qo‘shilgan qiymatsolig‘i bazasini hisoblashning o‘ziga xos xususiyatlari, uni aniqlashdagi ayrim murakkabliklar va muammolar tahlil etilgan,soliq bazasining shakllantirishni takomillashtirish masalalariga e’tibor qaratiladi. Bundan tashqari qo‘shilgan qiymat solig‘ibazasini aniqlash va hisoblash yuzasidan kiritilgan o‘zgarishlar va qo‘shimchalarni qo‘llash natijalarga asoslanib tegishlixulosalar shakllantirilgan va tavsiyalar ishlab chiqilgan.

Keywords: qo‘shigan qiymat; qo‘shilgan qiymat solig‘i bazasi; soliq; budjet siyosati; budjet; soliq ma’murchiligi; soliq salohiyati; normativ tahlil; soliq yuki; soliq hisoboti; soliq tushumlari; soliq imtiyozlari (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:7:id:6449

DOI: 10.5281/zenodo.16668098

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