KICHIK BIZNES VA XUSUSIY TADBIRKORLIKDA SOLIQ MA'MURIYATCHILIGINI TAKOMILLASHTIRISH MASALALARI
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kichik biznes, xususiy tadbirkorlik, soliq ma'muriyatchiligi, soliq riski, raqamlashtirish, ixtiyoriy compliance, O'zbekiston.Abstrak
Tadqiqotning nazariy asosi soliq rioyasi, ixtiyoriy compliance, riskga asoslangan nazorat, raqamli soliq ma'muriyatchiligi va kichik biznesning institutsional xarajatlari haqidagi yondashuvlarga tayanadi. Empirik-tahliliy qismda O'zbekiston Milliy statistika qo'mitasi, Soliq qo'mitasi, Lex.uz, OECD va Jahon banki ma'lumotlari asosida kichik biznesning iqtisodiyotdagi ulushi, soliq tushumlari, raqamlashtirish natijalari va soliq riskini baholash mexanizmlari baholanadi. Natijalar kichik biznesning YAIM, bandlik, tashqi savdo va ichki bozor barqarorligidagi roli yuqori ekanini, shu bilan birga soliq majburiyatlarini bajarish xarajatlari, hujjatlashtirish murakkabligi, ma'lumotlar integratsiyasi va risk mezonlarining amaliy qo'llanishida qo'shimcha takomillashtirish zarurligini ko'rsatadi. Maqolada kichik biznes uchun xizmatga yo'naltirilgan, segmentlangan va riskga asoslangan soliq ma'muriyatchiligi modeli taklif etiladi.
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