LATVIYADA SOLIQ REYTINGI TIZIMI: FISKAL INTIZOM VA HALOL BIZNESNI RIVOJLANTIRISH AMALIYOTI
Annotatsiya
Ushbu maqolada Latviyada soliq toʻlovchilar reytingi tizimi joriy etilganining huquqiy, tashkiliy va texnologik asoslari hamda ushbu tizimning fiskal intizom, soliq shaffofligi va halol tadbirkorlikni ragʻbatlantirishdagi amaliy samarasi tahlil qilinadi. Tadqiqotda reyting mezonlari, algoritmi, toifalari, xalqaro baholovchilar fikri va jamoatchilik munosabatlari yoritilgan. Tadqiqot natijalari asosida Oʻzbekiston uchun implementatsion tavsiyalar ishlab chiqilgan. Reyting tizimi soliq maʼmuriyatchiligida motivatsion vosita sifatida oʻzini oqlamoqda.
Kalit so'zlar
soliq toʻlovchilar reytingi, fiskal intizom, Latviya, soliq boshqaruvi, reyting tizimi, shaffoflik, xavf mezonlari
Adabiyotlar ro'yxati
- Allingham, M.G. and Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3 –4), pp.323 –338.
- Alm, J. (2012). Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies. International Tax and Public Finance, 19(1), pp.54 –77.
- Becker, G.S. (1975). Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education. 2nd ed. Chicago: University of Chicago Press.
- European Commission. (2023). Recovery and Resilience Plan: Latvia. Brussels: European Commission. Available at: https://commission.europa.eu .
- Feld, L.P. and Frey, B.S. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law & Policy, 29(1), pp.102 –120.
- IOTA – Intra -European Organisation of Tax Administrations. (2024). Latviaʼs Taxpayer Rating System Now Publicly Available. Available at: https://www.iota - tax.org .
- OECD. (2024). Tax Administration 2023: Comparative Information on OECD and other Advanced and Emerging Economies. Paris: OECD Publishing. Available at: https://www.oecd.org/tax/forum -on-tax-administration/publications.
- Šmite -Roķe, B. (2024). VID direktori bilan intervyu. Latvijas Avīze, 12 January. Available at: https://www.la.lv/baiba -smite -roķe-intervija.
- World Bank. (2022). Enhancing Tax Transparency in Emerging Markets: Opportunities for Uzbekistan. Washington, D.C.: World Bank.
- Delna.lv (2024). Par nodokļu maksātāju reitingu ietekmi uz datu aizsardzību. Transparency International Latvia. Available at: https://www.delna.lv .