РАҚАМЛИ МОЛИЯВИЙ АКТИВЛАРНИ СОЛИҚҚА ТОРТИШ МАСАЛАЛАРИ

Mualliflar

DOI:

https://doi.org/10.60078/2992-877X-2024-vol2-iss1-pp352-360

Annotasiya

Ушбу мақола Ўзбекистон шароитида рақамли молиявий активларни солиққа тортиш билан боғлиқ муаммолар ва имкониятларни танқидий кўриб чиқади. Норматив-ҳуқуқий база доирасидаги мавжуд муаммоларга эътибор қаратган ҳолда, у активларнинг аниқ таснифи йўқлиги, криптовалюталар учун ноаниқ солиқ режими, дастлабки танга таклифлари (ICO) учун етарли қоидаларнинг йўқлиги, халқаро ҳамкорликнинг чекланганлиги ва ҳисобот бериш механизмларининг етарли эмаслиги каби масалаларни ўрганади. Мақолада ушбу муаммоларни бартараф этиш ва янада мослашувчан ва самарали солиққа тортиш тизимини яратишга қаратилган Ўзбекистон шароитига мослаштирилган илмий асосланган тавсиялар тўплами таклиф этилади. Мақола ушбу муаммоларни ҳал қилиш орқали солиқ органлари ва Ўзбекистонда ривожланаётган рақамли молиявий экотизимни бошқараётган манфаатдор томонлар учун қимматли тушунчаларни тақдим этишга қаратилган.

Kalit so‘zlar:

рақамли молиявий активлар солиқ солиш криптовалюталар дастлабки танга таклифлари (ICO) технология интеграцияси блокчейн

Bibliografik manbalar

Al-Smadi M.O. (2023) Examining the relationship between digital finance and financial inclusion: Evidence from MENA countries. Borsa Istanbul Review, 23 (2), pp. 464-472, 10.1016/j.bir.2022.11.016

Briere, M., Oosterlinck, K., & Szafarz, A. (2015). Virtual currency, tangible return: Portfolio diversification with Bitcoin. Journal of Asset Management, 16(6), 365–373. https://doi.org/10.1057/jam.2015.5

Cormier B. (2023) Chinese or western finance? Transparency, official credit flows, and the international political economy of development. Review of International Organizations, 18 (2) , pp. 297-328, 10.1007/s11558-022-09469-x

Fedotova, V. V., Emelyanov, B. G., & Tipner, L. M. (2018). The concept of blockchain and the possibility of its use. European Science, 1(33), 40–48. https://doi.org/10.26794/2408-9303-2018-5-6-61-66

Glaser, F., & Bezzenberger, L. (2015, March 1). Beyond cryptocurrencies-a taxonomy of decentralized consensus systems [Paper presentation]. 23rd European Conference on Information Systems, Mu¨nster, Germany

Glaser, F., Zimmermann, K., Haferkorn, M., Weber, M.C., & Siering, M. (2014, June 9–11). Bitcoin-asset or currency? Revealing users’ hidden intentions [Conference session]. 22nd European Conference on Information Systems (pp. 1–10). ECIS, London, England

Globe Newswire (2022). Digital banking market size to surpass $10.3 trillion by 2028 – Comprehensive research report by facts and factors. https://www.globenewswire.com/en/news-release/2022/09/13/2515128/0/en/Digital-Banking-Market-Size-to-Surpass-10-3-Trillion-by-2028-Comprehensive-Research-Report-by-Facts-Factors.html

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

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

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

Kaplanov, N. (2012). Nerdy money: Bitcoin, the private digital currency, and the case against its regulation. Loyola Consumer Law Review, 25(1), 111–174

Marian, O. (2013). Are cryptocurrencies super tax havens. Michigan Law Review First Impressions, 112, 38–48.

Meijers, H. (2014). Does the internet generate economic growth, international trade, or both? International Economics and Economic Policy, 11, 137–163. https://doi.org/10.1007/s10368-013-0251-x

Mu W., Liu K., Tao Y., Ye Y. (2023) Digital finance and corporate ESG. Finance Research Letters, 51 , Article 103426, 10.1016/j.frl.2022.103426

Mullins, D. R., & Wallin, B. A. (2004). Tax and expenditure limitations: Introduction and overview. Public Budgeting & Finance, 24(4), 2–15. https://doi.org/10.1111/j.0275-1100.2004.00344.x

Murphy, K., & Higgins, M. (2014). Concepts in federal taxation. South-Western Pub.

Nickerson, R. C., Varshney, U., & Muntermann, J. (2013). A method for taxonomy development and its application in information systems. European Journal of Information Systems, 22(3), 336–359. https://doi.org/10.1057/ejis.2012.26

Panova, O., Leheza, Y., Ivanytsia, A., Marchenko, V., & Oliukha, V. (2019). International models of legal regulation and ethics of cryptocurrency use: Country review. Journal of Legal, Ethical and Regulatory Issues, 22(2), 1–6

Spilker, B., Ayers, B., Robinson, J., Outslay, E., Worsham, R., Barrick, J., & Weaver, C. (2014). Taxation of individuals and business entities. McGraw Hill Irwin

Sun Y., Tian W., Mehmood U., Zhang X., Tariq S. How do natural resources, urbanization, and institutional quality meet with ecological footprints in the presence of income inequality and human capital in the next eleven countries? Resources Policy, 85 (2023), Article 104007, 10.1016/j.resourpol.2023.104007

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

Исаев Ф. И. Солиқ текширувларини рақамлаштириш зарурияти.“ //Бизнес-эксперт” илмий журнали. – 2021. – Т. 6. – С. 52-54. Исаев Ф. Совершенствование налогообложения имущества //Экономика и инновационные технологии. – 2021. – №. 6. – С. 326-333.

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

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

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

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. (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. (2023). СОЛИҚЛАРНИНГ ФАРОВОНЛИККА ТАЪСИРИ НАЗАРИЯСИ. " Milliy iqtisodiyotni isloh qilish va barqaror rivojlantirish istiqbollari" respublika ilmiy-amaliy konferensiyasi materiallari to ‘plami., 206-208.

Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

Исаев, Ф. (2024). РАҚАМЛИ МОЛИЯВИЙ АКТИВЛАРНИ СОЛИҚҚА ТОРТИШ МАСАЛАЛАРИ. Iqtisodiy Taraqqiyot Va Tahlil, 2(1), 352–360. https://doi.org/10.60078/2992-877X-2024-vol2-iss1-pp352-360