AKSIZ SΟLIG‘I MA’MURIYATCHILIGI TADBIRLARINI TAKΟMILLASHTIRISH YO‘NALISHLARI

Rushana Nazarova

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 4

Abstract: Ushbu maqolada aksiz solig‘i ma’muriyatchiligi samaradorligini oshirish va aksizosti tovarlarni soliqqa tortishamaliyotini takomillashtirish yo‘nalishlari tahlil qilingan. Tadqiqotda aksiz solig‘ining fiskal va iqtisodiy ahamiyati, uningbudjet daromadlaridagi o‘rni hamda xo‘jalik yurituvchi subyektlar faoliyatiga ta’siri yoritilgan. Shuningdek, aksiz solig‘itizimidagi mavjud muammolar, jumladan, soliq stavkalarining yuqoriligi, hisoblash usulining kamchiliklari va noqonuniyaylanma holatlari ko‘rib chiqilgan. Muallif tomonidan aksiz solig‘i ma’muriyatchiligini takomillashtirish bo‘yicha komplekstakliflar, xususan, kassa usulini joriy etish, soliq nazoratini kuchaytirish, raqamli texnologiyalarni keng qo‘llash va soliqorganlari hamkorligini rivojlantirish bo‘yicha tavsiyalar ishlab chiqilgan.

Keywords: aksiz solig‘i; soliq ma’muriyatchiligi; bilvosita soliqlar; fiskal siyosat; soliq bazasi; aksizosti tovarlar; soliq nazorati; kassa usuli; soliq stavkalari; noqonuniy aylanma (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:4:id:10060

DOI: 10.5281/zenodo.19648365

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