O‘ZBEKISTONDA YASHIRIN IQTISODIYOT ULUSHINI QISQARTIRISH BO‘YICHA AMALGA OSHIRILAYOTGAN ISLOHOTLAR VA XORIJIY MAMLAKATLARDA USHBU YO‘NALISHDA AMALGA OSHIRILGAN ISHLAR BOSQICHLARI
DOI:
https://doi.org/10.5281/zenodo.18198190Keywords:
soliq tizimi, soliq islohoti, soliq imtiyozlari, soliq nazorati, soliq yuki, raqamli iqtisodiyot, fiskal samaradorlik, raqamli to‘lovlar.Abstract
Maqolada bugungi kunda mamlakatimizda soliq sohasida amalga oshirilayotgan islohotlar va ular doirasida
O‘zbekiston Respublikasi soliq tizimida joriy etilayotgan yangiliklar ilmiy jihatdan tahlil qilingan. Mazkur o‘zgarishlar
bo‘yicha yetarli darajada kompleks tadqiqotlar olib borilmaganligi sababli, qabul qilinayotgan qarorlar va joriy etilayotgan
mexanizmlarni chuqur o‘rganish zarurati ortib bormoqda. Tadqiqotda xorijiy davlatlarda yashirin iqtisodiyot ulushini
qisqartirish bo‘yicha bosqichma-bosqich amalga oshirilgan chora-tadbirlar, soliq sohasidagi institutsional o‘zgarishlar
hamda ularning fiskal samaradorligi tahlil etilgan. Shuningdek, mamlakatimiz soliq tizimidagi islohotlarning mazmuni
ochib berilib, mavzu doirasida ilmiy xulosalar shakllantirilgan
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