SOLIQ MA’MURCHILIGIDA TO‘LOVLAR TIZIMINING IQTISODIY AHAMIYATI
DOI:
https://doi.org/10.5281/zenodo.20372841Keywords:
Tax administration, payment system, economic efficiency, digitalization, budget revenues, shadow economy, financial technologies, tax discipline.Abstract
This thesis explores the economic significance of the payment system in modern tax administration and its role in ensuring the financial stability of the state. The impact of digitalization of payment processes on increasing the efficiency of budget revenues, reducing the share of the "shadow" economy, and lowering the administrative burden on business entities is analyzed. At the end of the study, scientific proposals are put forward to improve the integration of tax and banking systems, as well as the introduction of smart technologies.References
O‘zbekiston Respublikasi Soliq kodeksi. – Toshkent: G‘afur G‘ulom nomidagi nashriyot-matbaa ijodiy uyi, 2020. – 640 b.
O‘zbekiston Respublikasi Prezidentining 2020 yil 30 oktyabrdagi "Soliq ma’murchiligini isloh qilish davrida soliq xizmati organlari faoliyatini tashkil etish chora-tadbirlari to‘g‘risida"gi PQ-4877-son qarori. – Qonun hujjatlari ma’lumotlari milliy bazasi.
Alimardonov M. Soliq ma’murchiligini raqamlashtirish va uning byudjet barqarorligini ta’minlashdagi o‘rni. // Iqtisodiyot va innovatsion texnologiyalar ilmiy elektron jurnali. – 2021. – № 3. – 12-25 bb.
Vahobov A., Jo‘raev A. Soliqlar va soliqqa tortish. Darslik. – Toshkent: Sharq, 2018. – 432 b.
Richard Musgreyv, Peggi Musgreyv. Davlat moliyasi: nazariya va amaliyot. – Nyu-York: MakGrou-Xill, 2017. – 645 b.
Malikov Q. Soliqlar va soliqqa tortishning dolzarb masalalari. O‘quv qo‘llanma. – Toshkent: Moliya, 2021. – 280 b.
Toshmatov Sh. Soliq ma’murchiligini takomillashtirishning metodologik asoslari. Iqtisod fanlari doktori (DSc) ilmiy darajasini olish uchun yozilgan dissertatsiya. – Toshkent, 2019. – 230 b.
Xalqaro Valyuta Jamg‘armasi. Soliq ma’murchiligi va raqamli to‘lovlar tizimi: global tendensiyalar. Yillik hisobot. – Vashington, 2022. – 115 b.
Jahon banki. Biznes yuritish va soliq tizimlari samaradorligi. Xalqaro tahliliy ma’lumotnoma. – Vashington, 2021. – 180 b.
O‘zbekiston Respublikasi Davlat soliq qo‘mitasining rasmiy veb-portalidagi 2023 yil yakunlari bo‘yicha statistik to‘plam. – Toshkent, 2024. – 45 b.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Innovative Academy RSC

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