RAQAMLI IQTISODIYOT SHAROITIDA SOLIQ MADANIYATINI SHAKLLANTIRISHNING NAZARIY VA AMALIY ASOSLARI
DOI:
https://doi.org/10.60078/2992-877X-2026-vol4-iss7-pp50-65Annotasiya
Mazkur maqolada raqamli iqtisodiyot sharoitida soliq madaniyatini shakllantirishning nazariy va amaliy asoslari tadqiq etilgan. Soliq madaniyatining mazmun-mohiyati, uning soliq intizomi, soliq savodxonligi, soliq axloqi hamda davlat va soliq to‘lovchilar o‘rtasidagi o‘zaro ishonchni mustahkamlashdagi o‘rni yoritilgan. Soliq madaniyatiga ta’sir etuvchi institutsional, iqtisodiy, ijtimoiy, psixologik va raqamli omillar tizimli ravishda tahlil qilingan. Xorijiy tajribalar umumlashtirilib, O‘zbekistonda soliq madaniyatini rivojlantirishning ustuvor yo‘nalishlari hamda raqamli texnologiyalar asosida uni takomillashtirish bo‘yicha amaliy takliflar ishlab chiqilgan.
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