KORXONALARDA SOLIQ HISOBINI TASHKIL ETISH VA UNING BUXGALTERIYA HISOBI BILAN O‘ZARO BOG‘LIQLIGI

Dilshad Mamadiyarov and Sarvar Normurodov

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

Abstract: Mazkur maqolada korxonalarda soliq hisobini tashkil etish va uning buxgalteriya hisobi bilan o‘zaro bog‘liqligitahlil qilinadi. Hozirgi sharoitda turli soliq turlari, yurisdiksiyalar va majburiyatlar tizimining kengayishi soliq hisobinimurakkablashtirmoqda. Tadqiqotda soliq majburiyatlarining huquqiy, iqtisodiy va buxgalteriya asoslari, ularning xalqaromoliyaviy hisobot standartlari (MHXS) hamda milliy qonunchilik bilan uyg‘unligi o‘rganilgan. Shuningdek, korxonalardasoliq hisobini samarali tashkil etish va uni buxgalteriya hisobi bilan integratsiyalash yo‘llari tahlil etilgan. Amaliy misolsifatida “O‘zbekneftgaz” AJning foyda solig‘i bo‘yicha majburiyatlarining buxgalteriya hisobida aks ettirilishi ko‘rib chiqilgan.Tadqiqot natijalari soliq va buxgalteriya hisobining o‘zaro uyg‘unligini ta’minlash, soliq hisobini soddalashtirish hamdamilliy moliyaviy hisobot tizimini takomillashtirish bo‘yicha tavsiyalarni o‘z ichiga oladi.

Keywords: soliq hisobi; soliq majburiyatlari; buxgalteriya hisobi; moliyaviy barqarorlik; MHXS; Soliq kodeksi; soliq xarajatlari; uyg‘unlik; integratsiya. (search for similar items in EconPapers)
Date: 2026
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DOI: 10.5281/zenodo.19543570

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