OʻZBEKISTONDA SOLIQ TEKSHIRUVI VAZIFALARI VA PRINSIPLARI HAMDA QONUNCHILIKNING RIVOJLANISH TENDENSIYALARI
Kalit so‘zlar:
soliq tekshiruvi, soliqlar, soliq tekshiruvi vazifasi, soliq tekshiruvi prinsiplari, soliq qonunchiligi, soliq organlariAnnotatsiya
Maqolada soliq tekshiruvi institutiga oid kategoriyalar, xususan, soliq tekshiruvi vazifasi va prinsiplari tahlil qilingan. Tadqiqotdan maqsad oʻrganish natijasida soliq tekshiruvi mohiyatini ochib berishga qaratilgan taklif va xulosalar ishlab chiqishdan iborat. Soliq organlari soliq toʻlovchilarning faoliyatiga noqonuniy aralashishlarining oldini olish maqsadida soliq qonunchiligida soliq tekshiruvlari vazifa va prinsiplarining huquqiy asoslarini aniq belgilash talab qilinadi. Soliq tekshiruvining vazifalari soliq organlarining vazifa va funksiyalaridan kelib chiqadi. Bu yerda asosiy masala toʻlovlarni soliq toʻlovchilarning ruhiyatiga salbiy taʼsir koʻrsatmagan holda davlat budjetiga undirishdir. Maqolada ushbu masalalar milliy va xorijiy davlatlar qonunchiligi asosida qiyosiy-huquqiy tahlil qilingan, milliy qonunchilikdagi soliq tekshiruvi vazifalari, prinsiplari oʻrganilib, qonunchilikni rivojlantirishga doir takliflar ishlab chiqilgan. Mazkur takliflar ilmiy faoliyatda, qonun ijodkorligida, qonunni qoʻllash amaliyotida, soliq qonunchiligi normalarini sharhlashda, milliy qonunchilikni takomillashtirishda qoʻllanadi. Tekshiruvlarda soliq organlari va soliq toʻlovchilar oʻrtasidagi munosabatlarda huquq va majburiyatlarni aniq belgilash hamda bosh qoidalar – prinsiplarni mustahkamlash dolzarb hisoblanadi.
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