In the context of the development of the digital infrastructure, the specific features of the tax debt collection mechanism in the tax administration were studied in this article, the main focus is on the role of tax legislation and the obligations of taxpayers. Also, conclusions were drawn on general problems, including the need to improve the enforcement of tax obligations and tax evasion, and the need to make tax legislation and tax rules more precise and simpler. At the same time, some important reforms were studied and scientific-practical conclusions and proposals were developed on foreign experience and its application in our country.
| Mualliflar | Mirzaalieva, Gulchehra, Мирзаалиева, Гульчехра, Мирзаалиева, Гулчеҳра |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2024-06-30 |
| Jild | 2 |
| Son | 6 |
| Betlar | 361-367 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2024-vol2-iss6-pp361-367 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2024-vol2-iss6-pp361-367 · Maqolaning asl sahifasi
налоговое обязательство, налоговая политика, налоговые поступления, анализ, задолженность, эффективность, оптимизация, налоговые льготы, налоговая ставка, tax liability, tax policy, tax revenue, analysis, indebtedness, efficiency, optimization, tax benefits, tax rate, солиқ мажбуриятлари, солиқ сиёсати, солиқ тушумлари, таҳлика-таҳлил, қарздорлик, самарадорлик, оптималлаштириш, солиқ имтиёзлари, солиқ ставкаси
| APA | Mirzaalieva, Gulchehra, Мирзаалиева, Гульчехра, & Мирзаалиева, Гулчеҳра (2024). SPECIFIC FEATURES OF THE MECHANISM OF TAX DEBT COLLECTION IN THE CONTEXT OF THE DEVELOPMENT OF DIGITAL INFRASTRUCTURE IN THE TAX ADMINISTRATION. Иқтисодий тараққиёт ва таҳлил, 2(6), 361-367. https://doi.org/10.60078/2992-877x-2024-vol2-iss6-pp361-367 |
|---|---|
| GOST (OAK) | Mirzaalieva, Gulchehra, Мирзаалиева, Гульчехра, Мирзаалиева, Гулчеҳра SPECIFIC FEATURES OF THE MECHANISM OF TAX DEBT COLLECTION IN THE CONTEXT OF THE DEVELOPMENT OF DIGITAL INFRASTRUCTURE IN THE TAX ADMINISTRATION // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 6. – P. 361-367. – DOI: 10.60078/2992-877x-2024-vol2-iss6-pp361-367. |
| MLA | Mirzaalieva, Gulchehra, Мирзаалиева, Гульчехра, and Мирзаалиева, Гулчеҳра. “SPECIFIC FEATURES OF THE MECHANISM OF TAX DEBT COLLECTION IN THE CONTEXT OF THE DEVELOPMENT OF DIGITAL INFRASTRUCTURE IN THE TAX ADMINISTRATION.” Иқтисодий тараққиёт ва таҳлил, 2(6), 361-367, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss6-pp361-367 |
| Chicago | Mirzaalieva, Gulchehra, Мирзаалиева, Гульчехра, and Мирзаалиева, Гулчеҳра. “SPECIFIC FEATURES OF THE MECHANISM OF TAX DEBT COLLECTION IN THE CONTEXT OF THE DEVELOPMENT OF DIGITAL INFRASTRUCTURE IN THE TAX ADMINISTRATION.” Иқтисодий тараққиёт ва таҳлил, 2(6), 361-367 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss6-pp361-367 |
| Harvard | Mirzaalieva, Gulchehra, Мирзаалиева, Гульчехра, and Мирзаалиева, Гулчеҳра (2024) ‘SPECIFIC FEATURES OF THE MECHANISM OF TAX DEBT COLLECTION IN THE CONTEXT OF THE DEVELOPMENT OF DIGITAL INFRASTRUCTURE IN THE TAX ADMINISTRATION’, Иқтисодий тараққиёт ва таҳлил, 2(6), 361-367. https://doi.org/10.60078/2992-877x-2024-vol2-iss6-pp361-367 |
| BibTeX | @article{mirzaalievagulchehra2024,
title = {SPECIFIC FEATURES OF THE MECHANISM OF TAX DEBT COLLECTION IN THE CONTEXT OF THE DEVELOPMENT OF DIGITAL INFRASTRUCTURE IN THE TAX ADMINISTRATION},
author = {Mirzaalieva, Gulchehra and Мирзаалиева, Гульчехра and Мирзаалиева, Гулчеҳра},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2024},
volume = {2},
number = {6},
pages = {361-367},
doi = {10.60078/2992-877x-2024-vol2-iss6-pp361-367},
url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss6-pp361-367}
} |
Boshqa maqola uchun iqtibos tayyorlash
The article describes the approaches of foreign scientists to the concept of the creative economy and its constituent industries. The American and British approaches to the main sectors of the creative economy are…
This article describes the analysis and problems of tourism service activities in the Republic of Karakalpakstan, the effective use of tourism potential in the near future, increasing the attractiveness of the region…
The article describes the importance of the KPI system in increasing the profitability of commercial banks in ouг republic, the reasons for its emergence, the need to use and improve the KPI system, the impact of the…
The article critically examines the theoretical aspects, types, importance of taxation of natural resources and property, and its actual status in budget revenues, and the author's opinions on their elimination are…
This article discusses the non-observed economy, methods for its assessment, international recommendations and approaches, the components of the non-observed economy, informal economy, hidden economy, illegal economy…
The article examines the concept of corporate social responsibility (CSR) and its development in the context of modern economic, social, and environmental challenges. The author analyzes the historical development of…
The article highlights the role of the insurance market in the economy, its current state and development trends, as well as factors, problems and ways to solve them that have a negative impact on the development of the…
The article is devoted to the analysis of the development of urban agglomerations in Uzbekistan and the study of regional features of this process. The main attention is paid to the impact of urbanization on the…
Direct or indirect regulation of the banking services market serves to prevent and minimize negative situations that may occur. Regulation and control of the market of banking services by the Central Bank will not only…
Since gaining independence for all 33 years, Russia has been one of the key trade and economic partners of Uzbekistan, taking mainly the first positions in terms of trade turnover. In 2024, the two countries signed a…
Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2024-yil arxivi
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…