RAQAMLI SOLIQ MA’MURCHILIGI ASOSIDA SOLIQ TUSHUMLARINI PROGNOZLASH VA BUDJET BARQARORLIGINI TA’MINLASH MEXANIZMLARI
Abstrak
Bugungi kunda davlat moliyasini samarali boshqarish, budjet daromadlarini barqaror shakllantirish va soliq tushumlarini aniq prognozlash iqtisodiy siyosatning eng muhim yo‘nalishlaridan biri hisoblanadi. Iqtisodiyotda raqamli texnologiyalarning keng joriy etilishi soliq tizimini ham tubdan o‘zgartirmoqda. An’anaviy soliq ma’murchiligi ko‘p vaqt talab qiladigan, inson omiliga bog‘liq va ma’lumotlar almashinuvi sekin kechadigan jarayon bo‘lsa, raqamli soliq tizimi real vaqt rejimida ma’lumotlarni yig‘ish, qayta ishlash va tahlil qilish imkonini beradi.
Iqtiboslar
Koniagina, M. N. (2020). Forecast of budget revenues from taxes in the context of economy digitalization. IOP Conference Series: Materials Science and Engineering.
Ripol-Saragosi, L., & Gomeleva, E. (2021). Application of digital tools to enhance tax administration processes. SHS Web of Conferences.
Solomatina, T. (2025). Forecasting tools for government budget revenues in the digital financial environment.
Salahova, S. (2025). Criteria for assessing the effectiveness of digital tax administration.
Kim, C., Hendriyetty, N., Taghizadeh-Hesary, F., & Evans, C. (2022). Taxation in the Digital Economy.
Heinemann, A., Kotina, H., & Stepura, M. (2017). An Interdisciplinary View on Tax Revenue Estimates and Forecasts and its Impacts on a Multilevel Public Budget System.
Babayev, Sh. B. (2019). Perfection of methodology of forecasting of tax revenues from physical persons: foreign experience.
OECD. (2022). Tax Administration 3.0 and Electronic Invoicing.
##submission.downloads##
Nashr qilingan
Nashr
Bo'lim
Iqtibos keltirish tartibi