A SYSTEMATIC REVIEW OF THE CONCEPTUAL FRAMEWORK OF DIGITAL TAX ADMINISTRATION

Nasrulloev, Hayatjon, Насруллоев, Хаятжон, Насруллоев, Ҳаётжон

Иқтисодий тараққиёт ва таҳлил · 2023-yil

Annotatsiya

In this article, tax administrations are being digitized with a diverse and complex range of electronic services to enhance the experience of taxpayers. Nevertheless, given the high downtime of e-government services, understanding the factors necessary for the success of the digital tax system is considered very important. The conceptual framework defines fifteen topics for consideration by policymakers in the design of digital services in tax administrations divided into four categories – context, stakeholders, technology, and demonstrated outcomes. This framework should also serve as a reference point in the successful development of strategies and measures to place digital services in tax administrations. Foreign experience of the digital tax administration, scientific and practical conclusions and proposals on its application have been formulated in our country.

Maqola ma’lumotlari
MualliflarNasrulloev, Hayatjon, Насруллоев, Хаятжон, Насруллоев, Ҳаётжон
JurnalИқтисодий тараққиёт ва таҳлил
Nashr sanasi2023-07-31
Jild1
Son3
Betlar237-243
TilO‘zbek
DOI10.60078/2992-877x-2023-vol1-iss3-pp237-243

Kalit so‘zlar

налоговые поступления, анализ угроз, риски, эффективность, цифровая платформа, методы и инструменты, tax revenue, threat analysis, risks, efficiency, digital platform, methods and tools, солиқ тушумлари, таҳлика-таҳлил, хавфлар, самарадорлик, рақамли платформа, усуллар ва воситалар

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