СОЛИҚ ИЖРОСИНИ ТАЪМИНЛАШ БЎЙИЧА ҚОНУНЧИЛИК БАЗАСИ: АСОСИЙ ТАРКИБИЙ ҚИСМЛАР

Mualliflar

DOI:

https://doi.org/10.60078/2992-877X-2023-vol1-iss4-pp184-190

Annotasiya

Мақолада Ўзбекистон солиқ қонунчилигининг меъёрий-ҳуқуқий базаси ўрганилди, асосий эътибор солиқ қонунчилиги, солиқ тўловчиларнинг мажбуриятлари ва солиқ маъмуриятчилиги органларининг ролига қаратилган. Ўзбекистон Солиқ кодекси солиққа тортишнинг асоси сифатида муҳокама қилиниб, солиқ тўловчиларнинг ҳуқуқлари ва мажбуриятлари ўрганилган. Шунингдек, у умумий муаммолар, жумладан, солиқ тўлашдан бўйин товлаш, норасмий иқтисодиёт, мураккаб солиқ қонунчилиги ҳамда солиқ қоидаларини янада аниқроқ ва соддалаштириш зарурлиги бўйича хулосалар шакллантирилган.

Kalit so‘zlar:

солиқ мажбуриятлари солиқлар йиғимлар солиқ тўлашдан бўйин товлаш солиққа тортиш

Bibliografik manbalar

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Tabandeh, R., & Amadonnejad, A. (2015). Journal of Research in Business, Economics and Management. The Application of Artificial Neural Network Method to Investigate the Effect of Unemployment on Tax Evasion, 4(3), 1–14. https://core.ac.uk/reader/267832640

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

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Qanday qilib iqtibos keltirish kerak

Очилов, А. (2023). СОЛИҚ ИЖРОСИНИ ТАЪМИНЛАШ БЎЙИЧА ҚОНУНЧИЛИК БАЗАСИ: АСОСИЙ ТАРКИБИЙ ҚИСМЛАР. Iqtisodiy taraqqiyot va tahlil, 1(4), 184–190. https://doi.org/10.60078/2992-877X-2023-vol1-iss4-pp184-190