СОЛИҚ ИЖРОСИНИ ТАЪМИНЛАШ БЎЙИЧА ҚОНУНЧИЛИК БАЗАСИ: АСОСИЙ ТАРКИБИЙ ҚИСМЛАР
DOI:
https://doi.org/10.60078/2992-877X-2023-vol1-iss4-pp184-190Annotasiya
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 тортишBibliografik manbalar
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