REAL VAQT REJIMIDA FISKAL NAZORAT TIZIMLARI VA ULARNING IQTISODIY SAMARADORLIGI
DOI:
https://doi.org/10.5281/zenodo.18616977Keywords:
real vaqt nazorati, fiskal monitoring, soliq ma’muriyatchiligi, raqamli iqtisodiyot, byudjet samaradorligi, yashirin iqtisodiyot.Abstract
Mazkur maqolada real vaqt rejimida fiskal nazorat tizimlarining nazariy asoslari, texnologik arxitekturasi va ularning iqtisodiy samaradorlikka ta’siri kompleks ravishda tahlil qilinadi. Tadqiqotning maqsadi – onlayn fiskal monitoring mexanizmlarining soliq tushumlari dinamikasi, byudjet intizomi, yashirin iqtisodiyot hajmi va ma’muriy xarajatlar darajasiga ta’sirini baholashdan iborat. Tadqiqotda institutsional yondashuv va raqamli iqtisodiyot konsepsiyalari asosida real vaqt nazorat tizimlarining iqtisodiy effektlari ochib beriladi. Empirik baholash doirasida fiskal tushumlar va real vaqt monitoring darajasi o‘rtasidagi bog‘liqlik regressiya modeli orqali tahlil qilinadi. Natijalar real vaqt fiskal nazorat tizimlari soliq bazasini kengaytirishi, operatsion xarajatlarni kamaytirishi hamda fiskal shaffoflikni oshirishi mumkinligini ko‘rsatadi. Xulosa sifatida, mazkur tizimlarni sun’iy intellekt va katta ma’lumotlar (Big Data) texnologiyalari bilan integratsiya qilish fiskal boshqaruv samaradorligini yanada oshirishi ta’kidlanadi.
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