SOLIQ NAZORATI VA UNI O‘TKAZISH SAMARADORLIGINI OSHIRISH YO‘LLARI

Kodirov Aqliddin Hakim o‘g‘li

doi:10.55439/EIT/vol13_iss2/664

Авторы

Kodirov Aqliddin Hakim o‘g‘li O‘zbekiston Respublikasi Bank-moliya akademiyasi mustaqil izlanuvchisi. https://orcid.org/0009-0007-0518-9972

DOI:

https://doi.org/10.55439/EIT/vol13_iss2/664

Ключевые слова:

Soliq organi, soliq to‘lovchi, soliq nazorati tadbirlari, soliq tekshiruvlari, soliqlar va yig‘imlar, shikoyat, davlat, budjet.

Аннотация

Mazkur maqolada soliq organlari tomonidan tashkil etiladigan soliq nazorati tadbirlari va uni o‘tkazishning samaradorligi ko‘rsatkichlari to‘g‘risida fikr yuritilgan. Xususan, soliq nazorati tushunchasi va uni tashkil etish hamda o‘tkazilishi yuzasidan xorijiy va mahalliy iqtisodchi olimlarning fikr-mulohazalari o‘rganilgan. Shuningdek, bugungi kunda soliq nazorati tadbirlari ustidan soliq to‘lovchilar tomonidan berilgan shikoyatlar ko‘rib chiqilib, tahlil qilingan. Yuqorida qayd etilgan holatlardan kelib chiqib, mamlakatimizda soliq nazorati tadbirlarini samarali tashkil etish va o‘tkazish borasida takliflar shakllantirilgan.

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