SOLIQ MASLAHATINI AMALGA OSHIRISHNING NAZARIY VA HUQUQIY JIHATLARI
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soliq qonunchiligi, soliq maslahati, soliq maslahatchisi, soliq masalalarini hal qilish tamoyillari, soliq munosabatlari, rag'batlantirish, samaradorlik, mexanizm##article.abstract##
Ayni paytda soliq to‘lovchilar va soliq organlariga nisbatan ijobiy munosabatni shakllantirish, qonunga bo‘ysunuvchi soliq to‘lovchini tarbiyalash, mas’uliyatli soliq to‘lovchi sifatida obro‘-e’tiborni shakllantirishga qaratilgan kompleks davlat siyosati amalga oshirilmoqda, qonunbuzarliklarni muntazam ravishda buzayotgan shaxslarga nisbatan jamoatchilik fikri alohida o‘rin tutadi.
Soliq tashviqoti orqali davlat soliq majburiyatlarini bajarmaslikka toqat qilmaydigan jamoatchilik fikrini shakllantirish uchun soliq to‘lovchining fuqaroligi, uning fuqarolik va soliq bilimi darajasiga ta’sir ko‘rsatish mexanizmini ishlab chiqish muhim ahamiyatga ega. Shu bilan birga, soliq-byudjet munosabatlari shaffof bo'lishi, ya'ni soliq to'lovchilar o'z soliqlari qanday maqsadlarga sarflanayotganini ko'rishlari kerak.
Mazkur maqolada milliy qonunchiligimizdagi “soliq maslahati” instituti tamoyillarining talqini va olimlarning ushbu tamoyillarga munosabati tahlil qilinadi.
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