РАҚАМЛИ МОЛИЯВИЙ АКТИВЛАРНИ СОЛИҚҚА ТОРТИШ МАСАЛАЛАРИ

Mualliflar

  • Фахриддин Исаев

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

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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