SOLIQ NAZORATINING ILMIY VA KONSEPTUAL ASOSLARI BILAN BOG‘LIQ MASALALAR TAHLILI
Kalit so‘zlar:
soliq nazorati, soliq tekshiruvlari, soliq monitoringi, soliq intizomi, soliq ma’muriyatchiligi, soliq tizimi, soliq majburiyati, soliq tо‘lovchi, kameral soliq tekshiruvi, sayyor soliq tekshiruvi, soliq auditiAnnotatsiya
Ushbu ilmiy maqolada soliq nazoratining ilmiy va konseptual asoslari tizimli tahlil qilingan. Chunki hozirga qadar bu masala yuridik jihatdan chuqur tadqiq etilmagan. Soliq nazorati samaradorligini oshirishning zamonaviy yо‘nalishi va yangi g‘oyasi taklif etilgan. Soliq nazoratini amalga oshirish masalalari yuzasidan milliy soliq huquqi doirasida chuqur ilmiy izlanishlar bugungi kunda mavjud bо‘lmaganligi hamda ushbu ilmiy maqolada aks ettirilgan fikrlar ilmiy qarashlar sifatida о‘rin olganini hisobga olib, ushbu tadqiqot ishida, asosan, qiyosiy-huquqiy tahlil metodidan foydalanildi. Shu bilan birga, kuzatish, umumlashtirish, induksiya va deduksiya metodlari qо‘llanildi. Soliq nazorati turli mahalliy va xorijiy huquqshunos olimlarning fikrlari asosida muallifning tahliliy mulohazalari asosida о‘rganilgan hamda xorijiy davlatlar tajribasi misolida tahlil qilingan. Natijada soliq nazoratini amalga oshirish borasidagi ayrim muammolar, xususan, mavjud normalarning ishlamasligi va uning sabablari aniqlandi. Muallif tomonidan О‘zbekiston Respublikasida mavjud bо‘lgan soliq nazoratining shakllari soliq tekshiruvlari va soliq monitoringiga oid qonunchilik normalaridagi bо‘shliqlar, qonunosti hujjatlarining tez о‘zgaruvchanlik sabablari va ularni soliq tо‘lovchilar uchun ta’siri tahlil qilingan. Shu bilan birga, soliq nazoratiga oid qonunchilikni qо‘llashda kamchiliklar borligi, ularni tuzatish uchun О‘zbekiston Respublikasi Soliq kodeksining ayrim moddalariga о‘zgartish va qо‘shimchalar kiritish lozimligi aniqlangan. Maqolada ushbu sohadagi mavjud muammolar tahlilidan kelib chiqib, taklif va tavsiyalar ilgari surilgan.
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