SOLIQ TEKSHIRUVLARINING NAZARIY ASOSLARI UMUMIY TAHLILI
Abstract
Ushbu tadqiqotimiz davomida mamlakatimizda soliq inspektsiyasi faoliyati samaradorligini oshirishda qo‘llanilishi mumkin bo‘lgan muvaffaqiyatli model va usullarni aniqlash maqsadida soliq tekshiruvlarini tashkil etishning asosiy yo‘nalishlari va me’yoriy-huquqiy asoslari tahlil qilinadi. Tadqiqot metodologiyasi turli ma’lumotlar manbalarini tahlil qilish va sharhlash uchun tegishli tadqiqot usullarini qo‘llashni o‘z ichiga oladi. Davlat moliya nazoratining sohalaridan biri soliq munosabatlari sohasi bo‘lib, davlat tomonidan soliq nazorati amalga oshirilishini taqozo etadi. Bunday nazorat moliya nazoratiga xos jihatlarga, biroq ayni paytda o‘ziga xos xususiyatlarga ham ega.
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