This article scientifically examines the importance of taxing income earned by self-employed individuals in the formation of budget revenues. In particular, the study substantiates the need to introduce the obligation for self-employed individuals to issue invoices to buyers in the process of selling goods and services. This mechanism is aimed at ensuring transparency in income accounting, reducing hidden turnover, and expanding the tax base. The article demonstrates that the proposed mechanism contributes to improving the efficiency of tax administration, ensuring the stability of budget revenues, and reducing the share of the informal economy. In addition, the article develops scientific and practical proposals for expanding digital accounting and electronic documentation practices in the activities of self-employed individuals
| Mualliflar | Sabirov , Mirza, Сабиров , Мирза, Sabirov , Mirza |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-06-03 |
| Jild | 3 |
| Son | 3 |
| Betlar | 302-307 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss3-pp302-307 |
DOI: 10.60078/3060-4842-2026-vol3-iss3-pp302-307 · Maqolaning asl sahifasi
self-employed individuals, income taxation, invoice, tax base, budget revenues, tax administration, shadow economy, electronic documentation, tax revenues, fiscal policy, informal activity, tax control, самозанятые лица, налогообложение доходов, счет-фактура, налоговая база, доходы бюджета, налоговое администрирование, теневая экономика, электронное документирование, налоговые поступления, фискальная политика, неформальная деятельность, налоговый контроль, o‘zini o‘zi band qilgan shaxslar, daromadlarni soliqqa tortish, hisobvaraq-faktura, soliq bazasi, budjet daromadlari, soliq ma’murchiligi, yashirin iqtisodiyot, elektron hujjatlashtirish, soliq tushumlari, fiskal siyosat, norasmiy faoliyat, soliq nazorati
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