SOLIQ MA’MURIYATCHILIGINI TAKOMILLASHTIRISHDA BLOKCHEYN TEXNOLOGIYALARIDAN FOYDALANISH

Ulugʻbek Toʻlakov

Authors

Toʻlakov Ulugʻbek Toshmamatovich Termiz davlat universiteti

Keywords:

blokcheyn texnologiyasi, soliq ma’muriyatchiligi, imkoniyatlar, xavflar, aqlli shartnomalar, shaffoflik, soliq nazorati, firibgarlikka qarshi kurash, raqamlashtirish, kiberxavfsizlik

Abstract

Ushbu maqolada blokcheyn texnologiyasining soliq ma’muriyatchiligi sohasidagi muammolarni hal qilishdagi transformatsion salohiyati tizimli tahlil qilindi. Blokcheyn texnologiyasi o‘zining shaffoflik, kuzatuvchanlik, xavfsizlik va markazlashmagan boshqaruv kabi xususiyatlari orqali soliq jarayonlarida firibgarlik xavfini kamaytirish, audit va tekshiruvlarni soddalashtirish, shuningdek, soliqqa rioya qilish xarajatlarini sezilarli ravishda qisqartirish imkoniyatini beradi. Tadqiqot natijalari blokcheynning joriy qilinishi soliq uzilishlarini 75-80 foizga, muvofiqlik xarajatlarini esa 40-50 foizga kamaytirishi mumkinligini ko‘rsatmoqda. Biroq, ushbu texnologiyani amaliyotga samarali tatbiq qilish uchun texnik infratuzilma, huquqiy-me’yoriy baza, xodimlarning malakasini oshirish hamda xalqaro hamkorlik va standartlashtirish mexanizmlarini puxta ishlab chiqish talab etiladi. Maqolada ushbu muammolarni hal qilish yuzasidan aniq taklif va tavsiyalar ishlab chiqilgan.

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