CREATING CONVENIENCE FOR TAXPAYERS THROUGH AUTOMATION OF PERSONAL INCOME TAX REPORTING
Keywords:
Tax system, automation, reporting, financing, state budget, personal income tax, state tax policy, infrastructure, income tax revenues, digitalization, taxpayers.Abstract
The article considers the issues of creating convenience for taxpayers through the automation of personal income tax reporting. The role of personal income tax in the state budget and the impact of tax reporting automation on tax collection and revenue are studied. The introduction of electronic reporting in the tax system in Uzbekistan and the development of video guides for taxpayers to use convenient services, benefits and discounts are analyzed, as well as the reforms being implemented. In addition, conclusions are drawn about the role of tax reporting automation in improving the tax culture of taxpayers and its contribution to increasing tax revenue to the state budget, and proposals are made for future implementation.
References
O‘zbekiston Respublikasi Prezidentining Farmoni, 29.06.2018 yildagi PF-5468-son
O’zbekiston Respublikasi Soliq kodeksi.
O‘zbekiston Respublikasi Prezidentining 2018-yil 26-iyundagi PQ-3802-sonli “Davlat soliq xizmati organlari faoliyatini tubdan takomillashtirish chora-tadbirlari to‘g‘risida”gi qarori.
Soliqlar va soliqqa tortish: Oliy o‘quv yurtlari talabalari uchun darslik / A.V. Vahobov, A.S. Jo‘rayev; O‘zR oliy va o‘rta-maxsus ta’lim vazirligi, Toshkent Moliya in-ti, — Toshkent: Sharq, 2009. — 448 b.
Soliqlar va soliqqa tortish (II qism):Darslik / Jo ̳rayev A.S., Safarov G ̳.A., Meyliyev O.R.–T.: ToshkentMoliya instituti, 2019. –264b.
Pulatova, M., & Rafieva, M. (2024). Soliqlar va soliq tizimini optimallashtirish. Journal of science-innovative research in Uzbekistan, 2(10), 29-33.
Khamidovich M. X. JISMONIY SHAXSLARDAN OLINADIGAN DAROMAD SOLIG ‘INI TAKOMILLASHTIRISH MASALALARI //Лучшие интеллектуальные исследования. – 2025. – Т. 44. – №. 5. – С. 444-450.
