Abstract
Mazkur maqola O‘zbekistonda soliq ma’muriyatchiligi va raqamlashtirish jarayonlarining hozirgi holati, ularning afzalliklari, dolzarb muammolari hamda istiqboldagi rivojlanish yo‘nalishlariga bag‘ishlangan. So‘nggi yillarda mamlakatda soliq boshqaruv tizimini zamonaviylashtirish, inson omiliga bog‘liq xatoliklarni kamaytirish va soliq to‘lovchilar uchun qulayliklar yaratish maqsadida keng ko‘lamli raqamlashtirish ishlari olib borilmoqda. Xususan, “Soliq hisobotlarini elektron tarzda topshirish”, “onlayn nazorat-kassa mashinalari”, “my.soliq.uz” portali kabi tizimlarning joriy etilishi soliq hisoboti yuritish jarayonini soddalashtirdi va oshkoralikni ta’minladi.Shu bilan birga, ayrim hududlarda internet infratuzilmasining sustligi, soliq to‘lovchilarning raqamli savodxonlik darajasining pastligi va yangi tizimlarga moslashuvning sekinligi kabi muammolar mavjud. Maqolada ushbu kamchiliklarni bartaraf etish yo‘llari, jumladan, malaka oshirish, axborot-kommunikatsiya texnologiyalarini rivojlantirish bo‘yicha tavsiyalar keltirilgan.Tadqiqot soliq ma’muriyatchiligi samaradorligini oshirish, byudjet tushumlarini barqarorlashtirish va tadbirkorlik subyektlari bilan soliq organlari o‘rtasidagi ishonchni kuchaytirish imkonini beradi.
References
1) Akhmadjonov, O., Abdullaev, A., Umarjonov, B., & Shamsiddinov, M. (2021). Islom moliyasining xususiyatlari. Scientific progress, 2(8), 634-638.
2) Akhmadjonov, O., Abdullaev, A., Shamsiddinov, M., & Umarjonov, B. (2022). ISLAMIC FINANCE. Scientific progress, 3(2), 48-50.
3) Akhrorjon, A., & Oybek, A. (2022). Characteristics of Islamic Finance. In International scientific conference" Topical issues of the economy in modern.
4) Akhmadjonov, O., Abdullaev, A., Ubaydullayev, A., Omonov, I., & Mirzamahmudov, B. (2022). ISLOM BANKI VA AN’ANAVIY BANKLAR O ‘RTASIDAGI FARQLAR. Oriental renaissance: Innovative, educational, natural and social sciences, 2(10-2), 755-761.
5) Akhrorjon, A. (2022). Uzbekistan and the World Trade Organization management system. In International scientific conference" Topical issues of the economy in modern.
6) Akhrorjon, A., & Oybek, A. (2022). Danger in Islamic Banking. In International scientific conference" Topical issues of the economy in modern.
7) Abdullaev, A. (2022). O ‘zbekiston iqtisodiyoti uchun jstga a’zo bo ‘lish sabab muammo va natijalari. Raqamli texnologiyalar va ta’lim istiqbollari, 1(2), 113-121.
8) Akhrorjon, A., & Zumradkhan, K. (2022). The impact and results of membership of the wto on the education system. Educational Research in Universal Sciences, 1(5), 24-32.
9) Akhrorjon, A. (2022). Reasons, problems and consequences for the accession of the Uzbek ecanomy to the WTO. In International scientific conference" Topical issues of the economy in modern.
10) Akhmadjonov, O., Abdullaev, A., Karimova, S., & Solijonova, F. (2022). Jahon savdo tashkiloti boshqaruv tizimi. Scientific progress, 3(2), 343-347.
11) Akhmadjonov, O., Abdullaev, A., Anvarov, J., & Ismoilov, S. (2022). Islom moliyasi. Scientific progress, 3(2), 45-47.
12) Akhmadjonov, O., Abdullaev, A., Yusupuv, S., & Anvarov, J. (2021). Islom bankchiligidagi xavf. Scientific progress, 2(8), 639-642.
13) Axadjon o’g’li, A. A., & Sabirovna, G. G. (2025). JSTGA A’ZO BO ‘LISHNING IQTISODIY O’SISHGA TA’SIRI. ZAMIN ILMIY TADQIQOTLAR JURNALI, 1(5), 101-108.
14) Abdullaev, A. (2021). RAQAMLI IQTISODIYOT-KADRLAR TAYYORLASHNING DOLZARB MASALALARI. Ushbu maqolada raqamli iqtisodiyotning o ‘ziga xos xususiyatlari, uning.
15) Mamadjonov, M., Abdullayev, A., Abdurahmonov, I., & Mamadaliyev, A. (2021). Challenges of management in the digital economy. Scientific progress, 2(6), 1533-1537.
16) AA, M. F. M. (2021). RAQAMLI IQTISODIYOT TUSHUNCHASI, AFZALLIKLARI VA AMALIY AHAMIYATI. ÂXEOPOT-KOMMYHHKAflflX TEXHOmrnmÂPH BÂ TEÏÏEKOMMYHHKÂ^ mÂPHHHr 3ÂMOHÂBHH MYÂMMOÏÏÂPH BÂ EHHMÏÏÂPH OHÏÏÂHH PECnYEmKÂ HÏÏMHH-TEXHHKÂHMYMÂHMHMHrMÂrbPY3ÂÏÏÂP TmflÀMH, 2(6), 794.
17) Akhmadjonov, O., Abdullayev, A., Abdupattayev, A., & Sultonov, M. (2021). Islamic banking management, assets and libilities. Scientific progress, 2(6), 1525-1532.
18) Axrorjon, A., & Maxliyoxon, O. (2024). TA’LIM SIFATI OSHISHIDA JSTNING O ‘RNI. YANGI O ‘ZBEKISTONDA IJTIMOIY-INNOVATSION TADQIQOTLAR, 2(1), 113-118.
19) Mulaydinov, F. (2024). Application, place and future of digital technologies in the educational system. Nordik ilmiy-amaliy elektron jurnali.
20) Jumanova, S. (2024). Analysis of PISA test results in Uzbekistan and prospects of preparing primary education students for PISA test. Nordik ilmiy-amaliy elektron jurnali.
21) Akhrorjon, A., & Maxliyoxon, O. (2024). IMPACT, RESULTS AND CONSEQUENCES OF WTO ACCESSION ON THE EDUCATION SYSTEM. International Multidisciplinary Journal of Universal Scientific Prospectives, 2(1), 6-15.
22) Ikromjonovna, J. S., & Axadjon o‘g‘li, A. A. (2023). O ‘ZBEKISTONDA PISA TESTI NATIJALARI VA BOSHLANG ‘ICH TA’LIM O ‘QUVCHILARINI BU TESTGA TAYYORLASH ISTIQBOLLARI. QO ‘QON UNIVERSITETI XABARNOMASI, 9, 159-162.
23) Abdullaev, A., & Odilova, M. (2024). The Role of WTO in İmproving the Quality of Education. Yosh Tadqiqotchi Jurnali, 3(1), 140-148.