Vol. 3 No. 2 (2026), Articles
Vol. 3 No. 2 (2026)

SOLIQLAR BO'YICHA MAJBURIYATLAR HISOBI: NAZARIY ASOSLAR, AMALIY MUAMMOLAR VA MILLIY AMALIYOT

Articles
Published 2026-07-04
Ravupova Maxliyo Daminovna
Samarqand iqtisodiyot va servis instituti talabasi
Tashnazarov Samiddin Nizamovich
Samarqand iqtisodiyot va servis instituti, i.f.d. , Professor
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Keywords

soliq majburiyatlari, kechiktirilgan soliq, joriy soliq, QQS hisobi, IAS 12, IFRIC 23, vaqtinchalik farqlar, soliq bazasi, soliq xavfi, O'zbekiston Soliq kodeksi

Abstract

Soliqlar bo'yicha majburiyatlar hisobi buxgalteriya hisobining eng ko'p bahsli va amaliy jihatdan murakkab sohalari qatorida turadi. Bir tomondan — soliq qonunchiligi, ikkinchi tomondan — moliyaviy hisobot standartlari, ular doim ham bir xil yo'nalishda harakat qilmaydi. Aynan ushbu ikki tizim o'rtasidagi bo'shliqlarni to'g'ri boshqarish moliyaviy hisobotning sifatini, investorlar va nazorat organlari oldidagi ishonchlilikni belgilab beradi. Ushbu maqolada joriy va kechiktirilgan soliq majburiyatlarining mohiyati, IAS 12 hamda O'zbekiston Respublikasi Soliq kodeksi (2020) asosida ularning hisobi, qo'shilgan qiymat solig'i bo'yicha majburiyatlarning o'ziga xos xususiyatlari, shuningdek, noaniqlik sharoitida soliq pozitsiyalarini baholash masalalari — IFRIC 23 talqinida — ko'rib chiqiladi. Milliy va xalqaro standartlar o'rtasidagi tafovutlar ham tahlil qilinadi. Maqolaning asosiy argumenti shundan iboratki, soliq majburiyatlarini hisobga olish oddiy «qoidalarni qo'llash» emas, balki chuqur kasbiy hukmchilikni talab etuvchi jarayondir va bu haqiqat amaliyotda ko'pincha e'tibordan chetda qoladi.

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