TADBIRKORLIK SUBYEKTLARI SOLIQ YUKINI KAMAYTIRISHDA SOLIQ MA’MURIYATCHILIGI INSTRUMENTLARIDAN FOYDALANISH
Ключевые слова:
soliq ma’muriyatchiligi, soliq yuki, tadbirkorlik subyektlari, soliq instrumentlari, raqamli soliq xizmatlari, soliq nazorati, risk-tahlil, soliq imtiyozlari, soliq intizomi, biznes muhiti.Аннотация
Ushbu maqolada tadbirkorlik subyektlari soliq yukini kamaytirishda soliq ma’muriyatchiligi instrumentlaridan samarali foydalanish masalalari ilmiy jihatdan yoritilgan. Tadqiqotda soliq ma’muriyatchiligining faqat fiskal tushumlarni ta’minlovchi mexanizm emas, balki tadbirkorlik faoliyatini qo‘llab-quvvatlash, soliq majburiyatlarini bajarish xarajatlarini kamaytirish va biznes muhitida shaffoflikni oshirish vositasi sifatidagi ahamiyati asoslab beriladi. Xususan, elektron soliq xizmatlari, raqamli hisobot tizimlari, risk-tahlilga asoslangan soliq nazorati, soliq imtiyozlari, preferensiyalar hamda soliq organlari va tadbirkorlik subyektlari o‘rtasidagi axborot almashinuvi mexanizmlarining soliq yukini optimallashtirishdagi o‘rni tahlil qilinadi. Maqolada soliq ma’muriyatchiligi instrumentlaridan oqilona foydalanish tadbirkorlik subyektlarining moliyaviy barqarorligini oshirish, yashirin iqtisodiyot ulushini kamaytirish, ixtiyoriy soliq intizomini kuchaytirish hamda davlat va biznes o‘rtasida ishonchli hamkorlik muhitini shakllantirishga xizmat qilishi asoslanadi.
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