Azamjonov, Ulug‘bek (2026) MAHALLIY BYUDJET DAROMADLARINI OSHIRISHDA RAQAMLI SOLIQ MA’MURIYATCHILIGI SERVISLARINING IXTIYORIY TO’LOV INTIZOMIGA TA’SIRINI BAHOLASH. MEDICINE, PEDAGOGY AND TECHNOLOGY: THEORY AND PRACTICE; Vol. 4 No. 4 (2026): MEDICINE, PEDAGOGY AND TECHNOLOGY: THEORY AND PRACTICE; 139-151.
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Abstract
ushbu maqolada mahalliy byudjet daromadlarini oshirish nuqtayi nazaridan raqamli soliq ma’muriyatchiligi servislarining ixtiyoriy to’lov intizomiga ta’siri institutsional, huquqiy va analitik yondashuvlar uyg’unligida baholanadi. Tadqiqotda elektron tasdiqlash usullari, ortiqcha undirilgan soliqlarni boshqa majburiyatlarga hisobga olish, mobil va portal xizmatlari, elektron murojaatlar ulushi hamda naqdsiz to’lov infratuzilmasi yagona fiskal qulaylik mexanizmi sifatida talqin qilinadi. Tahlil natijalari raqamli servislar transaksion xarajatlarni qisqartirishi, huquqiy aniqlikni kuchaytirishi va ixtiyoriy to’lov xatti-harakatlarini barqarorlashtirish orqali mahalliy byudjetlar daromad bazasining muntazamligini oshirishini ko’rsatadi
| Item Type: | Article |
|---|---|
| Additional Information: | Imported from Medicine, Pedagogy and Technology: Theory and Practice |
| SWORD Depositor: | Admin User |
| Depositing User: | Admin User |
| Date Deposited: | 02 Nov 2026 21:08 |
| Last Modified: | 02 Nov 2026 21:08 |
| URI: | https://universalpublishings.uz/id/eprint/22876 |
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