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Annotatsiya
Ushbu maqolada davlat budjeti daromadlarining barqaror shakllanishini ta’minlashda raqamli soliq tizimlarining ahamiyati ko‘rib chiqiladi. Tadqiqot raqamli soliq ma’muriyatchiligi muvofiqlik, shaffoflik va daromadlarni bashorat qilishni qanday yaxshilashini tahlil qiladi. Soliq to‘lashdan bo‘yin tovlashni kamaytirish va soliq bazasini kengaytirishda avtomatlashtirish, ma’lumotlarni tahlil qilish va elektron xizmatlarning roliga alohida e’tibor qaratilgan.
Adabiyotlar ro‘yxati
1.OECD. Tax Administration 3.0: The Digital Transformation of Tax Administration. OECD Publishing, Paris, 2020.
2.International Monetary Fund. Digitalization and Tax Administration. IMF Fiscal Affairs Department, Washington D.C., 2021.
3.World Bank. Digital Economy for Development: Taxation and Revenue Mobilization. World Bank Group, Washington D.C., 2020.
4.United Nations. Digital Economy Report: Value Creation and Taxation Challenges. UN Publications, Geneva, 2019.
5.Bird, R. M., & Zolt, E. M. Technology and Taxation in Developing Countries. National Tax Journal, Vol. 71, No. 4, 2018.
6.OECD. Addressing the Tax Challenges of the Digital Economy. OECD Publishing, Paris, 2015.
7.Keen, M., & Slemrod, J. Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages. Princeton University Press, Princeton, 2017.
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Mualliflik huquqi (c) 2026 Ermuminov, E.E. (Muallif)