RAQAMLASHTIRISH SHAROITIDA SOLIQ MA'MURIYATCHILIGINI TAKOMILLASHTIRISH VA BYUDJET SAMARADORLIGINI OSHIRISH YO‘LLARI
DOI:
https://doi.org/10.55439/INS/vol3_iss2/412Annotatsiya
Ushbu maqolada raqamli texnologiyalarning fiskal siyosat samaradorligini oshirishdagi roli O‘zbekiston misolida tadqiq etilgan. Tadqiqotda 2019–2023-yillar davomida onlayn nazorat-kassa mashinalari va elektron hisob-faktura tizimlarini joriy etish natijasida soliq tushumlarining YAIMga nisbatan 24,6 foizdan 27 foizga oshganligi isbotlangan. Shuningdek, yashirin iqtisodiyot ulushining 2016–2017-yillardagi 50–55 foizdan 2024-yilga kelib 34,8 foizgacha kamayishi raqamlashtirish siyosatining ijobiy natijasi ekanligi ko‘rsatilgan. Estoniya va Singapur tajribalari taqqoslab o‘rganilgan hamda O‘zbekiston uchun amaliy tavsiyalar ishlab chiqilgan. Maqola xulosasida sun'iy intellekt, blokcheyn va real vaqtli monitoring tizimlarini fiskal boshqaruvga keng joriy etish zarurligi asoslangan.
Kalit soʻzlar
fiskal siyosat · raqamlashtirish · soliq ma'muriyatchiligi · elektron hisob-faktura · onlayn nazorat-kassa mashinalari · yashirin iqtisodiyot · byudjet samaradorligi · raqamli transformatsiya · e-hukumat.Foydalanilgan adabiyotlar roʻyxati
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Copyright (c) 2026 Matkarimova Intizor Atabayevna
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