KORXONALAR TOMONIDAN BUDJETGA SOLIQLARNI O`Z VAQTIDA VA TO'LIQ TO`LANISHI USTIDAN NAZORATNI TASHKIL ETISH MUAMMOLARI
Keywords:
Kalit so‘zlar: soliq nazorati, soliq majburiyati, budjet tushumlari, soliq qarzdorligi, korxona, soliq intizomi, ichki nazorat, soliq ma’muriyatchiligi, raqamlashtirish, moliyaviy nazorat., Keywords: tax control, tax obligations, budget revenues, tax arrears, enterprise, tax discipline, internal control, tax administration, digitalization, financial control.Abstract
Annotatsiya. Ushbu maqolada korxonalar tomonidan budjetga soliqlarni o‘z vaqtida va to‘liq to‘lash ustidan nazoratni tashkil etish bilan bog‘liq muammolar tahlil qilingan. Soliq majburiyatlarini bajarish jarayonida yuzaga keladigan moliyaviy, tashkiliy-huquqiy va axborot-texnologik omillar yoritilgan. Shuningdek, soliq qarzdorligining kelib chiqish sabablari, soliq nazorati mexanizmlarining samaradorligi hamda korxonalarda ichki soliq nazoratini takomillashtirish masalalari ko‘rib chiqilgan. Budjet tushumlarining barqarorligini ta’minlash maqsadida raqamli nazorat vositalaridan foydalanish, soliq organlari va korxonalar o‘rtasidagi axborot almashinuvini kuchaytirish hamda soliq intizomini oshirishga qaratilgan taklif va tavsiyalar ishlab chiqilgan.
Abstract. This article analyzes the problems associated with organizing control over the timely and full payment of taxes to the state budget by enterprises. It examines the financial, organizational, legal, and information-technological factors that arise in fulfilling tax obligations. The causes of tax arrears, the effectiveness of tax-control mechanisms, and ways to improve internal tax control within enterprises are also discussed. The article offers proposals and recommendations for using digital control tools, strengthening information exchange between tax authorities and enterprises, and improving tax discipline to ensure stable budget revenues.
