KAMERAL SOLIQ TEKSHIRUVI, UNI TASHKIL ETISH VA OʻTKAZISH MEXANIZMI, SAMARADORLIGINI OSHIRISH YOʻLLARI
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Kalit so‘zlar: kameral soliq tekshiruvi, soliq nazorati, soliq hisoboti, tafovutlar tahlili, raqamli texnologiyalar, xavfga asoslangan yondashuv, samaradorlik.##common.commaListSeparator## Keywords: desk tax audit, tax control, tax return, discrepancy analysis, digital technologies, risk-based approach, effectiveness.Annotatsiya
Annotatsiya. Maqolada kameral soliq tekshiruvining mazmuni va soliq nazoratidagi o‘rni yoritiladi. Uni tashkil etish tartibi, o‘tkazish bosqichlari hamda soliq hisobotlarini tahlil qilish jarayoni ko‘rib chiqiladi. Soliq organlaridagi ma’lumotlarni hisobot ko‘rsatkichlari bilan taqqoslash usullari tavsiflanadi. Aniqlangan tafovutlar yuzasidan soliq to‘lovchiga xabar berish va tushuntirish olish tartibi bayon etiladi. Kameral tekshiruvning soliq majburiyatlarini to‘g‘ri bajarishdagi ahamiyati ochib beriladi. Maqolada kameral soliq tekshiruvi samaradorligini oshirish yo‘llari ham tahlil qilinadi. Ma’lumotlar almashinuvini yaxshilash tekshiruvning aniqligi va tezkorligiga ta’sir etishi ko‘rsatiladi. Raqamli tahlil vositalaridan foydalanish orqali tafovutlarni erta aniqlash imkoniyatlari ko‘rib chiqiladi. Soliq to‘lovchilar bilan muloqotni kuchaytirish va tushuntirish ishlarini takomillashtirish zarurligi asoslanadi. Ushbu yo‘nalishlar bo‘yicha kameral tekshiruv sifatini oshirishga qaratilgan takliflar beriladi.
Abstract. The article examines the nature of desk tax audits and their role in tax control. It discusses how such audits are organized and conducted, including the analysis of tax returns. The methods used to compare information held by tax authorities with reported figures are described. The procedure for notifying taxpayers of discrepancies and obtaining their explanations is also outlined. The article highlights the importance of desk audits in ensuring that tax obligations are fulfilled correctly. The article also analyzes ways to improve the effectiveness of desk tax audits. It explains how better data exchange can increase the accuracy and speed of audits. The potential of digital analysis tools to detect discrepancies at an early stage is considered. The need to strengthen communication with taxpayers and improve guidance is discussed. Recommendations are offered to improve the quality of desk tax audits.
