Articles

SOLIQ XAVFINI BOSHQARISHDA AVTOMATLASHTIRILGAN QARORLARNING HUQUQIY ASOSLARI: XAVFLI SOLIQ TOʻLOVCHILARNI ANIQLASH VA SOLIQ TEKSHIRUVLARINI TASHKIL ETISH MASALALARI

Vol. 4 No. 65 (2026) 28-31

DOI: 10.5281/zenodo.21884077 2026-08-11 Articles CC BY 4.0 Open Access

Authors

  • Fayzullayeva Ruxshona Xayrullayevna Toshkent davlat yuridik universiteti Moliyaviy-huquqiy monitoring yo‘nalishi magistratura talabasi

Abstract

Ushbu ilmiy tezisda soliq xavfini boshqarish, xavfli soliq toʻlovchilarni (soliq agentlarini) aniqlash hamda soliq tekshiruvlarini tashkil etish va oʻtkazishning avtomatlashtirilgan qarorlarga asoslangan huquqiy mexanizmlari tahlil qilinadi. Oʻzbekiston Respublikasi Soliq kodeksining 137-141-moddalarida mustahkamlangan soliq nazorati shakllari va Iqtisodiy hamkorlik va taraqqiyot tashkilotining «Soliq ma’muriyatchiligi 3.0» konsepsiyasi asosida risk asosida tekshiruv obyektlarini tanlash mexanizmi oʻrganildi. Xorijiy sud amaliyoti (Buyuk Britaniya, Germaniya, Niderlandiya, Slovakiya) misolida avtomatlashtirilgan risk tizimlarini joriy etish uchun aniq vakolat beruvchi normaning zarurligi asoslab berilib, Oʻzbekiston qonunchiligini takomillashtirish boʻyicha takliflar ishlab chiqildi.

Keywords:

Soliq xavfini boshqarish avtomatlashtirilgan qaror xavfli soliq toʻlovchi soliq tekshiruvi risk asosida tanlash vakolat asosi algoritmik shaffoflik Soliq ma’muriyatchiligi 3.0 modeli.

References

Oʻzbekiston Respublikasi Soliq kodeksi (2020-yilgi tahrir), 137-141-moddalar. https://lex.uz/docs/-4674902

Oʻzbekiston Respublikasi Soliq kodeksi, 139-modda. https://lex.uz/docs/-4674902

Oʻzbekiston Respublikasining «Elektron hukumat toʻgʻrisida»gi 395-sonli Qonuni (2015-yil 9-dekabr). https://lex.uz/docs/-2833860

OECD. Compliance Risk Management: Managing and Improving Tax Compliance. OECD Publishing, 2004; OECD. Tax Administration 3.0: The Digital Transformation of Tax Administration. OECD Publishing, 2020. https://www.oecd.org/tax/

European Parliament and Council of the European Union. General Data Protection Regulation (GDPR), Regulation (EU) 2016/679, Art. 22; Artificial Intelligence Act, Regulation (EU) 2024/1689, Art. 14.

Peter Marano v Commissioners for Her Majesty’s Revenue and Customs, England and Wales Court of Appeal (Civil Division), 2021 - talqin: Finance Act 2020, s. 103.

Federal Ministry of Finance (Germany). Fiscal Code (Abgabenordnung, AO), §88(5).

Rachovitsa A., Johann N. The human rights implications of the use of AI in the digital welfare state: Lessons learned from the Dutch SyRI case. Human Rights Law Review, 22(1), 2022. https://doi.org/10.1093/hrlr/ngac010

Constitutional Court of the Slovak Republic. Decision PL. ÚS 25/2019-117 (13 May 2020).

Work Rights Centre. Pre-action protocol letter to the UK Secretary of State for Work and Pensions (19 April 2024).

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Published

2026-08-11

Issue

Vol. 4 No. 65 (2026)

Section

Articles

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Copyright (c) 2026 Innovative Academy RSC

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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Fayzullayeva, R. (2026). SOLIQ XAVFINI BOSHQARISHDA AVTOMATLASHTIRILGAN QARORLARNING HUQUQIY ASOSLARI: XAVFLI SOLIQ TOʻLOVCHILARNI ANIQLASH VA SOLIQ TEKSHIRUVLARINI TASHKIL ETISH MASALALARI. Young Scientists, 4(65), 28-31. https://doi.org/10.5281/zenodo.21884077
Innovative Academy RSC
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