RAQAMLI IQTISODIYOT VA SOLIQQA TORTISH MUAMMOLARI
DOI:
https://doi.org/10.5281/zenodo.19722082Keywords:
raqamli iqtisodiyot, soliqqa tortish, elektron tijorat, soliq siyosati, raqamli platformalar, BEPS, soliq bazasi, xalqaro soliqqa tortishAbstract
Mazkur maqolada raqamli iqtisodiyot sharoitida soliqqa tortish tizimining dolzarb muammolari, global va milliy darajadagi yondashuvlar, shuningdek, soliq siyosatini takomillashtirish yo‘nalishlari tahlil qilinadi. Raqamli platformalar, elektron tijorat va transmilliy kompaniyalar faoliyati bilan bog‘liq soliq muammolari ilmiy asosda ko‘rib chiqilgan. Tadqiqot natijalari asosida raqamli iqtisodiyot sharoitida samarali soliq mexanizmlarini joriy etish bo‘yicha takliflar ishlab chiqilgan.
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