YANGI O‘ZBEKISTONDA SOLIQ TO‘LOVCHILAR MAJBURIYATLARI BAJARILISHINI TA’MINLASH KONSEPTUAL ASOSLARINI TAKOMILLASHTIRISH
Keywords:
soliq munosabatlari, soliqlar tizimi, soliq majburiyatlari, soliq majburiyatlarning bajarilishi, soliq majburiyatlarining bajarilishini ta’minlash, soliq majburiyatlarining bajarilishi natijalarini baholash, soliq qarzi, soliqlarning yig‘iluvchanligi.Abstract
Maqolada davlat fiskal maqsadlari barqarorligini ta’minlashda hamda soliq siyosatining hozirgi zamon talablariga moslashuvchanligiga erishish sharoitida soliq to‘lovchilarning majburiyatlari bajarilishini ta’minlashning konseptual asoslarini takomillashtirish zarurligi, mohiyati, omillari va xususiyatlari masalalari tadqiq etilgan. Yangi O‘zbekistonda 2030- yilgacha bo‘lgan davrda soliq to‘lovchilarning majburiyatlari bajarilishini ta’minlash konsepsiyasining maxsus varianti (STMBTKMV) ilmiy izohlangan.
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