SOLIQ NAZORATI VA UNI O‘TKAZISH SAMARADORLIGINI OSHIRISH YO‘LLARI
DOI:
https://doi.org/10.55439/EIT/vol13_iss2/664Kalit so‘zlar:
Soliq organi, soliq to‘lovchi, soliq nazorati tadbirlari, soliq tekshiruvlari, soliqlar va yig‘imlar, shikoyat, davlat, budjet.Abstrak
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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