Soliq to‘lovchilarning majburiyatlari bajarilishini kontseptual asoslari va shartlari asoslari xususida
DOI:
https://doi.org/10.5281/zenodo.15720759Keywords:
soliq munosabatlari, soliqlar tizimi, soliq majburiyatlari, soliq majburiyatlarining bajarilishi, soliq majburiyatlarini bajarilishini ta’minlash, soliq majburiyatlarini bajarish natijalarini baholash, soliq qarzi, soliqlarning yig‘iluvchanligiAbstract
Ushbu maqolada davlat soliq siyosatini zamon talablari asosida moslashtirish sharoitida soliq to‘lovchilarning
majburiyatlarini bajarilishini ta’minlashning konseptual asoslari va zaruriy shart-sharoitlari tadqiq etilgan. Jahon
amaliyoti tajribasi asosida samarali soliq ma’muriyatchiligi yondashuvlari ko‘rib chiqilgan hamda O‘zbekistonda soliq
majburiyatlarining bajarilishi holati tahlil qilingan. Ularni baholash va takomillashtirish yo‘nalishlari asosida muhim
tavsiyalar ishlab chiqilgan
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