O‘ZBEKISTON RESPUBLIKASIDA SOLIQ MONITORINGI SOLIQ NAZORATINING MUQOBIL SHAKLI SIFATIDA: HUQUQIY MOHIYAT VA SOLIQ TEKSHIRUVLARIDAN FARQLAR
##article.subject##:
soliq monitoringi, soliq nazorati, soliq tekshiruvlari, nazoratning muqobil shakllari, axborot o‘zaro aloqasi, asosli fikr, o‘zaro kelishuv protsedurasi##article.abstract##
Maqola O‘zbekiston Respublikasida soliq monitoringining soliq nazoratining muqobil shakli sifatidagi huquqiy mohiyatini kompleks tadqiq qilishga bag‘ishlangan. Muallif soliq monitoringining tushunchasi, belgilari va soliq nazorati shakllari tizimidagi o‘rnini batafsil tahlil qiladi, uning an’anaviy soliq tekshiruvlaridan printsipial farqlarini aniqlaydi. Soliq monitoringi va soliq tekshiruvlari o‘rtasidagi o'xshashlik va farqlarni huquqiy tartibga solish, protseduralar va o‘tkazish usullari jihatlaridan qiyosiy-huquqiy tahlil qilishga alohida e’tibor qaratiladi. Soliq monitoringining subyekt-obyekt tuzilishi, shu jumladan ishtirokchilarning huquqiy maqomi, nazorat predmeti va chegaralari, ishtirok mezonlari va kirish cheklovlari tadqiq qilinadi. Tadqiqot shuni ko‘rsatadiki, soliq monitoringi an’anaviy soliq tekshiruvlarini almashtirib qo‘ymaydi, balki ularni to‘ldiradi va yuqori darajadagi soliq madaniyatiga ega bo‘lgan soliq to‘lovchilarining muayyan toifasi uchun muqobil hamkorlik kanalini yaratadi.
Библиографические ссылки
Hartmann, Andre and Mueller, Martin and Kirchler, Erich, Tax Compliance: Research Methods and Decision Processes (October 20, 2019). Tomasz Zaleskiewicz & Jakub Traczyk (eds.): “Psychological Perspectives on Risk and Risk Analysis”. New York: Springer, Forthcoming , WU International Taxation Research Paper Series No. 2019 - 04.
James Alm, Erich Kirchler, Stephan Muehlbacher, Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation11This paper is based on a keynote address at the conference “The Shadow Economy, Tax Evasion and Money Laundering” held in Münster, Germany at the University of Münster in July 2011., Economic Analysis and Policy, Volume 42, Issue 2, 2012, Pages 133-151.
Siglé, Maarten A. & Goslinga, Sjoerd & Speklé, Roland F. & van der Hel, Lisette E.C.J.M., 2022. "The cooperative approach to corporate tax compliance: An empirical assessment," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
Internal Revenue Service. (2024). IRS audits. U.S. Department of Treasury.
Brotman Law. (2024). Types of Tax Audit: 4 Different Types of IRS Audits & Purposes.
Levy & Associates. (2025). Tax vs. Audit: The 5 Key Differences and What They Mean.
Sigle, Maarten and Goslinga, Sjoerd and J. M. van der Hel, Lisette E. C. and Wilson, Ryan J., Tax Control and Corporate VAT Compliance: An Empirical Assessment of the Moderating Role of Tax Strategy (November 17, 2023).
Kanakkupillai. (2024). Statutory Audit vs Tax Audit - Comparative Analysis. https://www.kanakkupillai.com/learn/difference-between-tax-audit-and-statutory-audit.
Federal Register. (2024). Regulations Governing Practice Before the Internal Revenue Service.
Налоговый кодекс Республики Узбекистан (Tax Code of the Republic of Uzbekistan) // https://lex.uz/ru/docs/4674893.
