ЭЛЕКТРОН ТИЖОРАТНИ СОЛИҚҚА ТОРТИШНИНГ НАЗАРИЙ АСОСЛАРИ

Mualliflar

DOI:

https://doi.org/10.60078/2992-877X-2024-vol2-iss3-pp296-304

Annotasiya

Ушбу мақола электрон тижоратни солиққа тортишнинг назарий асосларига бағишланган бўлиб, кўплаб иқтисочи олимларнинг мавзу доирасида адабиёталри таҳлил қилинган. Электрон тижоратни солиққа тортиш эволюцияси кўриб чиқилган, бугунги кундаги асосий муаммолар очиб берилган ва мавзу якунида хулосалар шакллантирилган.

Kalit so‘zlar:

электрон тижорат солиққа тортиш ислоҳот эволюция

Bibliografik manbalar

Agrawal, D., & Fox, W. (2016). Taxes in an e-commerce generation. International Tax and Public Finance, 24, 903-926. https://doi.org/10.1007/S10797-016-9422-3.

Ahmed, E., & Hegazi, A. (2007). A dynamic model for e-commerce taxation. Appl. Math. Comput., 187, 965-967. https://doi.org/10.1016/j.amc.2006.09.026.

Alzaabi, D. (2013). Electronic Commerce Taxation: Should Electronic Commerce Be Taxed? IRPN: Innovation & Cyberlaw & Policy (Topic). https://doi.org/10.2139/SSRN.2278582.

Avci, O. (2017). The Problem of E-Commerce Taxation. Pamukkale University Journal of Social Sciences Institute, 2017, 248-263. https://doi.org/10.5505/PAUSBED.2017.42243.

Chang, O., & Yen, D. (2000). Electronic Commerce: How should it be Taxed? 1, 126-141. https://doi.org/10.6675/JCA.2000.1.1.05.

Chu, H., Chai, Y., Liu, Y., & Sun, H. (2014). A novel E-Invoice Framework towards data-oriented taxation system. Proceedings of the 2014 IEEE 18th International Conference on Computer Supported Cooperative Work in Design (CSCWD), 242-246. https://doi.org/10.1109/CSCWD.2014.6846849.

Jones, R., & Basu, S. (2002). Taxation of Electronic Commerce: A Developing Problem. International Review of Law, Computers & Technology, 16, 35 - 51. https://doi.org/10.1080/13600860220136093.

Jin-sha, Y. (2008). On Taxation Problem Caused by E-commerce. Business economy.

Isaev, F. I. (2021). Tax Policy of the Republic of Uzbekistan. International Journal of Management IT and Engineering, 11(8), 1-9.

Isaev, F. (2021). Advantages of applying tax incentives in the conditions of economic crisis. International Journal of Marketing and Technology, 11(8), 15-25.

Ikromovich, I. F. (2022). Analysis of resource taxes based on tax analysis technique. International Journal of Management IT and Engineering, 12(12), 65-71.

Khamdamov, S. J., Usmanov, A. S., Abdulazizova, O., Isaev, F., Kholbaev, N., Makhmudov, S., & Kholbaeva, S. (2022, December). ECONOMETRIC MODELING OF CENTRAL BANK REFINANCING RATE IN UZBEKISTAN. In Proceedings of the 6th International Conference on Future Networks & Distributed Systems (pp. 253-257).

Lee, C. (2001). An analytical framework for evaluating e-commerce business models and strategies. Internet Res., 11, 349-359. https://doi.org/10.1108/10662240110402803.

Oke, E. (2011). Taxation of Electronic Commerce and Developing Countries. Economics of Networks eJournal. https://doi.org/10.2139/SSRN.2494050.

Siliafis, K. (2008). Taxation of e-Commerce - A Task For Jugglers. Masaryk University journal of law and technology, 1, 141-154.

Teixeira, I., & Paiva, I. (2021). Electronic Commerce and Actual Problems of Taxation. Research Anthology on E-Commerce Adoption, Models, and Applications for Modern Business. https://doi.org/10.4018/978-1-7998-8957-1.ch087.

Zodrow, G. (2006). Optimal Commodity Taxation of Traditional and Electronic Commerce. National Tax Journal, 59, 7 - 31. https://doi.org/10.17310/ntj.2006.1.01.

Исаев, Ф. (2023). Солиқ текширувлари: аудит самарадорлиги таҳлили. Иқтисодиёт ва инновацион технологиялар, 11(1), 394–401. https://doi.org/10.55439/EIT/vol11_iss1/a42

Исаев, Ф. (2022). Йирик корхоналар мисолида сoлиқ йиғилувчaнлиги кўрcaткичини таҳлил қилиш методикасини такомиллаштириш. Iqtisodiyot Va taʼlim, 24(1), 317–326. Retrieved from https://cedr.tsue.uz/index.php/journal/article/view/955

Исаев Ф. Аудит самарадорлигининг назарий-амалий талқини //Приоритетные направления, современные тенденции и перспективы развития финансового рынка. – 2023. – С. 359-361.

Исаев, Ф. (2023). Солиқ юкини камайтиришда солиқ таҳлилининг таъсирига оид назарий мулоҳазалар. International Journal of Economics and Innovative Technologies, 11(2), 415–421. https://doi.org/10.55439/EIT/vol11_iss2/i41

Исаев Ф. И. Солиқ текширувларини рақамлаштириш зарурияти.“ //Бизнес-эксперт” илмий журнали. – 2021. – Т. 6. – С. 52-54.

Исаев, Ф. (2023). Солиқларнинг фаровонликка таъсири назарияси. "Milliy Iqtisodiyotni Isloh Qilish Va Barqaror Rivojlantirish istiqbollari" Respublika Ilmiy-Amaliy Konferensiyasi Materiallari to‘plami., 206–208. Retrieved from https://conference.tsue.uz/index.php/article/article/view/393

Исаев, Ф. (2023). Сoлиқ тaҳлили - иқтисодий таҳлилнинг таркибий қисми. Nashrlar. Retrieved from https://e-itt.uz/index.php/editions/article/view/35

Исаев, Ф. (2021). Солиқ юкини аниқлаш методикасини тaкoмиллaштириш. Iqtisodiyot Va taʼlim, (6), 86–91. https://doi.org/10.55439/ECED/vol_iss6/a286

Исаев, Ф. (2023). Солиқ ислоҳотларининг таъсирини таҳлил қилиш. Iqtisodiy Taraqqiyot Va Tahlil, 1(6), 155–161. https://doi.org/10.60078/2992-877X-2023-vol1-iss6-pp155-161

Исаев, Ф. (2023). Молиявий ҳисобот сифатини оширишда солиққа тортиш, мустақил аудит ва ички назоратнинг ўрни. Iqtisodiy Taraqqiyot Va Tahlil, 1(7), 305–310. https://doi.org/10.60078/2992-877X-2023-vol1-iss7-pp305-310

Исаев, Ф. (2023). Солиқ ислоҳотларининг таъсирини таҳлил қилиш. Iqtisodiy Taraqqiyot Va Tahlil, 1(6), 155–161. https://doi.org/10.60078/2992-877X-2023-vol1-iss6-pp155-161

Исаев, Ф. (2023). Солиқ ислоҳотлари ва уларнинг оқибатларини баҳолаш. Nashrlar, 1(2), 59–62. Retrieved from https://e-itt.uz/index.php/editions/article/view/421

Исаев, Ф. (2023). Солиқ таҳлилини фискал сиёсат самарадорлигига таъсир қилиш усуллари. Nashrlar, 1(1), 128–131. https://doi.org/10.60078/2023-vol1-iss1-pp128-131

Исаев, Ф. (2024). Рақамли молиявий активларни солиққа тортиш масалалари. Iqtisodiy Taraqqiyot Va Tahlil, 2(1), 352–360. Retrieved from https://e-itt.uz/index.php/eitt/article/view/632

Исаев, Ф. (2024). Рақамли иқтисодиёт шароитида солиқ таҳлилининг методологик ёндашувлари. Nashrlar, 156. Retrieved from https://e-itt.uz/index.php/editions/article/view/667

Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

Исаев, Ф., & Камилова, С. (2024). ЭЛЕКТРОН ТИЖОРАТНИ СОЛИҚҚА ТОРТИШНИНГ НАЗАРИЙ АСОСЛАРИ. Iqtisodiy Taraqqiyot Va Tahlil, 2(3), 296–304. https://doi.org/10.60078/2992-877X-2024-vol2-iss3-pp296-304