JISMONIY SHAXSLARDAN OLINADIGAN YER SOLIG‘I MA’MURCHILIGINI TAKOMILLASHTIRISH YO‘LLARI
DOI:
https://doi.org/10.5281/zenodo.18865645Keywords:
yer solig‘i, jismoniy shaxslar, soliqqa tortish tizimi, mahalliy budjet, soliq ma’muriyatchiligi, soliq siyosati, soliq stavkalari, yer resurslari, soliq undirish mexanizmi, soliq bazasiAbstract
Ushbu maqolada O‘zbekistonda jismoniy shaxslar tomonidan yer solig‘ini hisoblash va to‘lash sohasida
mavjud muammolar tahlil qilinadi. Unda yer solig‘ining mahalliy budjet daromadlaridagi ahamiyati, soliqqa tortish tizimining
hozirgi holati, raqamlashtirish jarayonlari hamda soliq ma’muriyatchiligidagi yangiliklar ko‘rib chiqiladi. Shuningdek, yer
solig‘i sohasidagi asosiy kamchiliklar — yagona ma’lumotlar bazasining mavjud emasligi, huquqiy maqomning noaniqligi,
soliq qarzdorliklari hamda soliq madaniyatining pastligi — aniqlanib, ularni bartaraf etish bo‘yicha takliflar ishlab chiqilgan.
Bundan tashqari, yer solig‘i tizimini rivojlantirishga qaratilgan amaliy va normativ tavsiyalar keltirilgan bo‘lib, ular mahalliy
budjet daromadlarini oshirish va yer resurslaridan samarali foydalanishni rag‘batlantirishga xizmat qiladi
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