RAQAMLI TRANSFORMATSIYA YORDAMIDA KRIPTO-AKTIVLARNI SOLIQQA TORTISH MEXANIZMLARINI TA’MINLASH
DOI:
https://doi.org/10.60078/2992-877X-2026-vol4-iss5-pp45-50Annotasiya
Mazkur maqolada raqamli iqtisodiyot sharoitida kripto-aktivlar bozorining soliq ma’muriyatchiligiga ta’siri tahlil qilingan. Tadqiqot virtual soliq aktivlari, soliqlardan daromadlarni yashirish hamda transchegaraviy nazorat qilishdagi murakkabliklar yoritilgan. O‘zbekistonda 2018-2025 yillarda kripto-aktivlar sohasini huquqiy tartibga solish qoidalari, litsenziyalash tizimi, “Regulatory Sandbox” mexanizmi va kripto-faoliyat uchun yuridik kuchga ega bo‘lgan mexanizmlar tahlil qilingan. Iqtisodni soliqqa tortish, kripto-bozor ustidan samarali nazoratni kuchaytirish hamda soliq tushumlarini tejash bo‘yicha ilmiy-amaliy takliflar ishlab chiqildi.
Kalit so‘zlar:
raqamli transformatsiya kripto-aktivlar kriptovalyuta blokcheyn soliq ma’muriyatchiligiBibliografik manbalar
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