BANK XIZMATLAR SEKTORINI SOLIQQA TORTISHDAGI MUAMMOLAR VA ECHIMLAR
DOI:
https://doi.org/10.55439/INS/vol2_iss3/309##article.subject##:
Bank sektoriga soliq solish, moliyaviy xizmatlar uchun soliq, soliqlarga rioya qilish, raqamli bank soliqqa tortish, soliq ma'muriyati, moliyaviy vositachilik, normativ islohot, soliq shaffofligi.##article.abstract##
Ushbu tmaqolada bank xizmatlarini soliqqa tortish bilan bog'liq asosiy muammolar va potentsial yechimlarni o'rganadi, bu ko'pincha murakkab moliyaviy tuzilmalar va me'yoriy-huquqiy bazalar ostida faoliyat yuritadigan sektorning funksional vazifasi sifatida qaraladi. Bank sohasida soliqqa tortish qo'shilgan qiymat solig'ini (QQS) moliyaviy vositachilikka qo'llashning qiyinligi, transmilliy banklar tomonidan foydaning o'zgarishi va yurisdiksiyalar bo'yicha nomuvofiq soliq rejimi kabi noyob muammolarga duch kelmoqda. Maqolada ushbu muammolar qay darajada daromadlarni yo'qotish, raqobatni buzish va soliq ma'muriyatchiligida samarasizlikni keltirib chiqarishi o'rganiladi. Shuningdek, u eng yaxshi global amaliyot va siyosat variantlarini, jumladan, banklarga xos yig‘imlarni, raqamli soliq tizimlarini va soliq shaffofligini yaxshilashni tahlil qiladi. Qiyosiy va tahliliy yondashuvdan foydalangan holda tadqiqotda bank xizmatlari uchun adolatli, samarali va majburiy soliq tizimini yaratish bo‘yicha tavsiyalar berilgan, bunda asosiy e’tibor soliq siyosatini sektorning rivojlanayotgan biznes modellari bilan uyg‘unlashtirishga qaratilgan.
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