Improving tax administration through the formation of tax reports and electronic documentation of agricultural product procurement

Sabirov, Mirza, Сабиров , Мирза, Sabirov , Mirza

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

This article examines the improvement of tax administration through the formation of tax reports and the electronic documentation of agricultural product purchases. The study scientifically substantiates the transfer of authority for generating tax reports on property tax and land tax paid by legal entities, as well as personal income tax and social tax, to tax authorities, thereby removing this obligation from taxpayers. This approach helps reduce the administrative burden on taxpayers, minimize the influence of the human factor in reporting, increase the efficiency of using tax authorities’ information systems, and strengthen tax discipline. The article also proposes expanding the procedure for electronically formalizing receipt documents when purchasing agricultural products from individuals for cash beyond catering and exporting enterprises and applying it to all business entities. This proposal is important for increasing the transparency of cash turnover, formalizing purchase transactions, clarifying the tax base, and reducing the share of the shadow economy.

Maqola ma’lumotlari
MualliflarSabirov, Mirza, Сабиров , Мирза, Sabirov , Mirza
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-05-25
Jild4
Son5
Betlar144-150
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss5-pp144-150
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss5-pp144-150 · Maqolaning asl sahifasi

Kalit so‘zlar

tax administration, tax reporting, tax authorities, taxpayers, property tax, land tax, personal income tax, social tax, налоговое администрирование, налоговая отчетность, налоговые органы, налогоплательщики, налог на имущество, земельный налог, налог на доходы физических лиц, социальный налог, soliq ma’murchiligi, soliq hisobotlari, soliq organlari, soliq to‘lovchilar, mol mulk solig‘i, yer solig‘i, jismoniy shaxslardan olinadigan daromad solig‘i, ijtimoiy soliq

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASabirov, Mirza, Сабиров , Мирза, & Sabirov , Mirza (2026). IMPROVING TAX ADMINISTRATION THROUGH THE FORMATION OF TAX REPORTS AND ELECTRONIC DOCUMENTATION OF AGRICULTURAL PRODUCT PROCUREMENT. Иқтисодий тараққиёт ва таҳлил, 4(5), 144-150. https://doi.org/10.60078/2992-877x-2026-vol4-iss5-pp144-150
GOST (OAK)Sabirov, Mirza, Сабиров , Мирза, Sabirov , Mirza IMPROVING TAX ADMINISTRATION THROUGH THE FORMATION OF TAX REPORTS AND ELECTRONIC DOCUMENTATION OF AGRICULTURAL PRODUCT PROCUREMENT // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 5. – P. 144-150. – DOI: 10.60078/2992-877x-2026-vol4-iss5-pp144-150.
MLASabirov, Mirza, Сабиров , Мирза, and Sabirov , Mirza. “IMPROVING TAX ADMINISTRATION THROUGH THE FORMATION OF TAX REPORTS AND ELECTRONIC DOCUMENTATION OF AGRICULTURAL PRODUCT PROCUREMENT.” Иқтисодий тараққиёт ва таҳлил, 4(5), 144-150, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss5-pp144-150
ChicagoSabirov, Mirza, Сабиров , Мирза, and Sabirov , Mirza. “IMPROVING TAX ADMINISTRATION THROUGH THE FORMATION OF TAX REPORTS AND ELECTRONIC DOCUMENTATION OF AGRICULTURAL PRODUCT PROCUREMENT.” Иқтисодий тараққиёт ва таҳлил, 4(5), 144-150 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss5-pp144-150
HarvardSabirov, Mirza, Сабиров , Мирза, and Sabirov , Mirza (2026) ‘IMPROVING TAX ADMINISTRATION THROUGH THE FORMATION OF TAX REPORTS AND ELECTRONIC DOCUMENTATION OF AGRICULTURAL PRODUCT PROCUREMENT’, Иқтисодий тараққиёт ва таҳлил, 4(5), 144-150. https://doi.org/10.60078/2992-877x-2026-vol4-iss5-pp144-150
BibTeX
@article{sabirovmirza2026,
  title = {IMPROVING TAX ADMINISTRATION THROUGH THE FORMATION OF TAX REPORTS AND ELECTRONIC DOCUMENTATION OF AGRICULTURAL PRODUCT PROCUREMENT},
  author = {Sabirov, Mirza and Сабиров , Мирза and Sabirov , Mirza},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {5},
  pages = {144-150},
  doi = {10.60078/2992-877x-2026-vol4-iss5-pp144-150},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss5-pp144-150}
}

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