RAQAMLASHTIRISH SHAROITIDA SOLIQ MA'MURIYATCHILIGINI TAKOMILLASHTIRISH VA BYUDJET SAMARADORLIGINI OSHIRISH YO‘LLARI

##article.authors##

  • Matkarimova Intizor Atabayevna Ma’mun universiteti” Nodavlat ta’lim muassasasi, “Buxgalteriya hisobi” kafedrasi dotsenti

DOI:

https://doi.org/10.55439/INS/vol3_iss2/412

##article.subject##:

fiskal siyosat · raqamlashtirish · soliq ma'muriyatchiligi · elektron hisob-faktura · onlayn nazorat-kassa mashinalari · yashirin iqtisodiyot · byudjet samaradorligi · raqamli transformatsiya · e-hukumat.

##article.abstract##

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.

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World Bank. GovTech and Fiscal Management Modernization. Washington, DC, 2023.

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##submissions.published##

2026-04-30

How to Cite

Matkarimova Intizor Atabayevna. (2026). RAQAMLASHTIRISH SHAROITIDA SOLIQ MA’MURIYATCHILIGINI TAKOMILLASHTIRISH VA BYUDJET SAMARADORLIGINI OSHIRISH YO‘LLARI. Insurance Market of Uzbekistan, 3(2), 166–168. https://doi.org/10.55439/INS/vol3_iss2/412

##issue.issue##

##issue.vol## 3 ##issue.no## 2 (2026): Insurance market of Uzbekistan

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