YER SOLIG‘INI UNDIRISHDAGI MUAMMOLAR VA ULARNI BARTARAF ETISH MASALALARI
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Kalit so‘zlar: yer solig‘i, soliq tizimi, undirish mexanizmi, soliq muammolari, fiskal siyosat, raqamlashtirish, soliq ma’murchiligi.##common.commaListSeparator## Keywords: land tax, tax system, collection mechanism, tax problems, fiscal policy, digitalization, tax administration.##article.abstract##
Annotatsiya. Ushbu maqolada yer solig‘ini undirish jarayonida yuzaga keladigan asosiy muammolar, ularning sabab va oqibatlari tahlil qilingan. Shuningdek, mavjud tizimdagi kamchiliklar, yer solig‘ining samaradorligini oshirish yo‘llari hamda uni to‘g‘ri va o‘z vaqtida undirish mexanizmlari yuzasidan taklif va tavsiyalar berilgan. Soliq ma’murchiligini modernizatsiya qilish, raqamlashtirish darajasini oshirish hamda soliq to‘lovchilar ongini yuksaltirish orqali mavjud muammolarni bartaraf etish yo‘llari ko‘rib chiqilgan.
Abstract. This article analyzes the main problems encountered in the process of collecting land tax, including their causes and consequences. It explores shortcomings in the current system, proposes solutions to increase the efficiency of land tax collection, and suggests mechanisms for timely and accurate tax enforcement. The article emphasizes modernization of tax administration, digitalization, and raising taxpayers’ awareness as key strategies to overcome existing challenges.
