SOLIQ MA'MURCHILIGINI RAQAMLASHTIRISH: AFZALLIKLARI VA IMKONIYATLARI
Keywords:
Soliq ma'murligi, raqamlashtirish, elektron soliq tizimi, soliq shaffofligi, byudjet tushumlari, e-government, raqamli transformatsiya, soliq to'lovchilar xizmati, kiberxavfsizlik, sun'iy intellekt.Abstract
This scientific article systematically analyzes the main
advantages and strategic opportunities of digitalizing tax administration. The
study examines key aspects including reduced administrative burden, increased
transparency, higher budget revenues, and improved convenience for taxpayers.
The scientific novelty lies in comparative analysis of international experience
with the Uzbekistan context and developing practical recommendations for tax
system digitalization.
References
Тихомиров А.В. Цифровизация налогового администрирования: эффективность и перспективы // Финансы и кредит. — 2021. — Т. 58, № 3. — С. 112–128.
Beridze T. Georgian Tax Reforms 2010–2015: Lessons Learned. — Tbilisi, [nashr yili].
O‘zbekiston Respublikasi Soliq qo‘mitasi. 2024-yil soliq ma’murchiligi bo‘yicha ... — Toshkent, 2024.