SOLIQ QARZDORLIKNI BARTARAF ETISH MEXANIZMINI TAKOMILLASHTIRISH MASALALARI
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp916-926Annotasiya
Ushbu maqolada soliqlarni undirish mexanizmini takomillashtirish, soliq to‘lovchilarga xizmat ko‘rsatish va ta’limni yaxshilash, soliq tizimi va tartiblarini soddalashtirish, soliq to‘lovchilar va soliq organlari o‘rtasida samarali aloqa kanallarini rivojlantirish soliqlarni undirish mexanizmlarini takomillashtirish ko‘rib chiqilgan. Bundan tashqari, adolatga bo‘lgan ishonch va idrokni shakllantirish va samarali majburlov choralarini qo‘llash ham muvofiqlikni oshirish, munosabatlarni rivojlantirish tendensiyalarini hamda soliq va yig‘imlar bo‘yicha soliq qarzdorliklar yuzaga kelishining asosiy sabablarini nazariy va amaliy jihatlar yoritib berilgan.
Kalit so‘zlar:
soliq qarzi boqimanda kadastr qiymati shaxsiy kartochka soliq elementlari byudjet salohiyati mahalliy byudjet mahalliy byudjetlar xarajatlari sud ijrosi qarz beruvchi kreditor debitorBibliografik manbalar
Efeeloo, N., & Dick, N. (2018). An Empirical Review of the Determinants of Tax Evasion in Nigeria: Emphasis on the Informal Sector Operators in Port Harcourt Metropolis. Journal of Accounting and Financial Management, 4(3), 1–10. https://d1wqtxts1xzle7.cloudfront.net/63209917.
Johnson Janet Berry (2022) Tax Liability: Definition, Calculation, and Example. The investopedia team. October 26, https://www.investopedia.com/terms/t/ taxliability.asp.
Josephson Amelia (2022) The Ultimate Guide to Tax Liability. November 16,. https://smartasset.com/taxes/tax-liability.
Masclet, D., Montmarquette, C., & Viennot-Briot, N. (2019). Can whistleblower programs reduce tax evasion? Experimental evidence. Journal of Behavioral and Experimental Economics, 83, 101459. https://doi.org/10.1016/j.socec.2019.101459.
Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Anyetei, L. (2019). What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana. International Journal of Public Administration, 43(13), 1143–1155. https://doi.org/10.1080/01900692.2019.1665686.
Ozili, P. K. (2020). Tax evasion and financial instability. Journal of Financial Crime, 27(2), 531–539. https://doi.org/10.1108/jfc-04-2019-0051.
Richardson, G. (2016). The Determinants of Tax Evasion: A Cross-Country Study. Financial Crimes: Psychological, Technological, and Ethical Issues, 33–57. https://doi.org/10.1007/978-3-319-32419-7_2.
Sabine Freizer tomonidan “O‘zbekistonda soliq ma’muriyati islohoti va fiskal nazorat”:https://documents1.worldbank.org/curated/en/542691624154434845/text/Uzbekistan-Tax-Administration-Reform-Project.txt.
Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597. https://doi.org/10.1016/j.techfore.2021.120597.
Тοшмaтοв Ш. (2019) “Дaвлaт бюджeти дaрοмaдлaрини шaкллaнтиришдa янги cοлиқ кοнцeпцияcининг тaъcири: нaтижaлaр вa ўртa муддaтли иcтиқбοллaр”, Рecпубликa илмий-aмaлий кοнфeрeнция нοми . ДCҚ МΟМ. Т. 6-бeт.
Фaрмοн (2021) Ўзбeкиcтοн Рecпубликacи Прeзидeнтининг “Шартномавий муносабатларни тубдан такомиллаштириш чора-тадбирлари тўғрисида” ги 2021 йил 14 сентябридаги ПФ-6313-cοнли Фaрмοни 1-бaнди.
Yuklashlar
Nashr qilingan
Qanday qilib iqtibos keltirish kerak
Nashr
Bo'lim
Litsenziya

Ushbu ish Creative Commons Attribution 4.0 Worldwide.





