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Мақолада Ўзбекистон солиқ маъмуриятчилигидаги ўзига хосликлар ҳақида сўз юритилади. Шунингдек, 2020–2024 йиллар давомида турли солиқлар бўйича тушумлар таҳлил қилиниб, ҳолат иқтисодий баҳоланган. Солиқ маъмуриятчилигини бугунги ҳолатини тубдан ислоҳ қилишда рақамлаштиришнинг аҳамиятига тўхталиб, идоралараро “ягона ойна” тизими концепцияси ва унинг афзалликлари очиб берилган.

  • Read count 10
  • Date of publication 30-04-2025
  • Main LanguageO'zbek
  • Pages288-296
Ўзбек

Мақолада Ўзбекистон солиқ маъмуриятчилигидаги ўзига хосликлар ҳақида сўз юритилади. Шунингдек, 2020–2024 йиллар давомида турли солиқлар бўйича тушумлар таҳлил қилиниб, ҳолат иқтисодий баҳоланган. Солиқ маъмуриятчилигини бугунги ҳолатини тубдан ислоҳ қилишда рақамлаштиришнинг аҳамиятига тўхталиб, идоралараро “ягона ойна” тизими концепцияси ва унинг афзалликлари очиб берилган.

Русский

В статье рассматриваются особенности налогового администрирования в Узбекистане. Также были проанализированы поступления по различным налогам за 2020 2024 годы и дана экономическая оценка ситуации. Затронута значимость цифровизации в кардинальном реформировании современного состояния налогового администрирования, раскрыта концепция межведомственной системы «единого окна» и ее преимущества.

English

The article discusses the specifics of the tax administration of Uzbekistan. Also, the revenues from various taxes for 2020–2024 are analyzed and the situation is economically assessed. The importance of digitization in radically reforming the current state of tax administration is highlighted, and the concept of an interdepartmental "single window" system and its advantages are revealed.

№ Name of reference
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2 Koroviy, V. (2020). Tax regulation of socio-economic development. , 147-155. https://doi.org/10.31470/2306-546X-2020-47-147-155.
3 Magopets, O., & Gai, O. (2023). Administration of taxes in the system of factors ensuring the effective implementation of the tax policy of the state. Central Ukrainian Scientific Bulletin. Economic Sciences. https://doi.org/10.32515/2663-1636.2023.9(42).90-99.
4 Mansfield, C. (1987). Tax Administration in Developing Countries: An Economic Perspective. Political Economy (Topic). https://doi.org/10.2307/3867282.
5 Mukhopadhyay, (2023). A Case Study on Importance of Taxation on Developing the Modern Society. International Journal of Advanced Research in Science, Communication and Technology. https://doi.org/10.48175/ijarsct-8026.
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7 Shuvalova, E., & Gordienko, M. (2024). Practice of Collecting Tax and Non-Tax Payments in India. Vestnik of the Plekhanov Russian https://doi.org/10.21686/2413-2829-2024-5-102-112.
8 Zakaryan, M., & Zakaryan, Z. (2023). The Role of the Tax System in the Country’s Economy. Scientific Proceedings of the Vanadzor State University. Humanities and Social Sciences. https://doi.org/10.58726/27382915-2023.1-377.
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