Elektron tijoratni soliqqa tortish mexanizmini takomillashtirish yo‘llari
DOI:
https://doi.org/10.5281/zenodo.15857036Keywords:
elektron tijorat, soliqqa tortish, raqamli iqtisodiyot, soliq siyosati, O‘zbekiston, BEPS, raqamli xizmatlar solig‘i.Abstract
Raqamli iqtisodiyotning jadal rivojlanishi sharoitida elektron tijorat global miqyosda iqtisodiy faollikning
muhim yo‘nalishiga aylanmoqda. Shu bilan birga, mazkur sohani samarali soliqqa tortish masalasi ko‘plab davlatlar
uchun dolzarb muammo bo‘lib qolmoqda. Ushbu maqolada O‘zbekiston Respublikasida elektron tijoratni soliqqa tortish
mexanizmlarining holati tahlil qilinib, mavjud muammolar va institutsional to‘siqlar aniqlanadi. Xalqaro tajriba, xususan
Yevropa Ittifoqi, AQSH, Rossiya va Osiyo davlatlari amaliyoti asosida zamonaviy yondashuvlar o‘rganilmoqda. Tadqiqot
natijasida O‘zbekistonda e-tijoratdan olinadigan soliqlarni oshirishga qaratilgan takliflar, jumladan raqamli monitoring
tizimlari, platformalarni soliq agenti sifatida jalb qilish, soddalashtirilgan ro‘yxatga olish tizimlari va soliqni avtomatik
hisoblash texnologiyalari asosida takomillashtirish yo‘llari ishlab chiqilgan. Maqola natijalari amaliyotchi mutaxassislar,
soliq idoralari va qonunchilik tashabbuskorlari uchun foydali bo‘lishi mumkin.
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