ISSN:
2181-3906
2024
International scientific journal
«MODERN
SCIENCE
АND RESEARCH»
VOLUME 3 / ISSUE 4 / UIF:8.2 / MODERNSCIENCE.UZ
635
DAVLAT SOLIQ QO‘MITASINING AXBOROT-KOMMUNIKATSIYA
TEXNOLOGIYALARINI RAQAMLASHTIRISH STRATEGIYASI.
Naimova Nargiza Akbarovna
Osiyo Xalqaro Universiteti.
https://doi.org/10.5281/zenodo.10999100
Annotatsiya. Ushbu maqolada davlat soliq qo’mitasining axborot-kommunikatsiya
texnologiyalarini raqamlashtirish strategiyasi borasida tahliliy o’rganishlar olib borilgan va bu
bo’yicha tegishli xulosa takliflar berilib, strategiyalar ishlab chiqilgan.
Kalit so’zlar: soliq, soliq tizimi, axborot texnologiyalari.
STRATEGY OF DIGITALIZATION OF INFORMATION AND COMMUNICATION
TECHNOLOGIES OF THE STATE TAX COMMITTEE.
Abstract. In this article, analytical studies were conducted regarding the strategy of
digitalization of information and communication technologies of the state tax committee, and
appropriate conclusions and suggestions were made and strategies were developed.
Key words: tax, tax system, information technologies.
СТРАТЕГИЯ ЦИФРОВИЗАЦИИ ИНФОРМАЦИОННО-КОММУНИКАЦИОННЫХ
ТЕХНОЛОГИЙ ГОСУДАРСТВЕННОГО НАЛОГОВОГО КОМИТЕТА.
Аннотация. В данной статье проведены аналитические исследования
относительно стратегии цифровизации информационно-коммуникационных технологий
государственного налогового комитета, сделаны соответствующие выводы и
предложения и разработаны стратегии.
Ключевые слова: налог, налоговая система, информационные технологии.
Soliq tizimi iqtisodiyotning ajralmas qismi bo‘lib, mamlakatni ijtimoiy va iqtisodiy
rivojlantirishning ustuvor yo‘nalishlariga erishishda muhim mexanizm sifatida namoyon bo‘ladi.
2018-yilda qabul qilingan O‘zbekiston Respublikasi soliq siyosatini takomillashtirish
konsepsiyasi soliq yukini kamaytirish va soliq tizimini soddalashtirish, soliq ma’muriyatchiligini
takomillashtirish, tadbirkorlikni rivojlantirish va xorijiy investitsiyalarni jalb qilish uchun qulay
muhitni shakllantirish vazifalarini amalga oshirishni davom ettirish imkonini berdi.
Shu bilan birga, soliq tizimida ishbilarmonlik va investitsiyaviy faollikni oshirish, sog‘lom
raqobat muhitini shakllantirish, shuningdek, soliq islohotlarini samarali amalga oshirishga
to‘sqinlik qilayotgan quyidagi
kamchilik va muammolar
mavjud:
birinchidan
, soliq ma’muriyatchiligini tashkil etish prinsiplari eskirgan bo‘lib, soliq
to‘lovchilarga
kompleks
xizmatlar
ko‘rsatishni,
shuningdek
ular
tomonidan
soliq
majburiyatlarining ixtiyoriy bajarilishini ta’minlamayapti;
ikkinchidan
, soliq majburiyatlarini bajarishda ma’muriy xarajatlar (sarflanadigan vaqt va
mablag‘) darajasi yuqori bo‘lib qolmoqda;
uchinchidan
, soliq sohasida imtiyozlar berish borasida aniq mezon va mexanizmlar
mavjud emas;
to‘rtinchidan
, xufiyona iqtisodiyot darajasini qisqartirishga qaratilgan, shuningdek
tadbirkorlik faoliyatini qonuniylashtirish jarayonlarini rag‘batlantiruvchi jamoatchilik nazorati
mexanizmlari mukammal emas;
ISSN:
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2024
International scientific journal
«MODERN
SCIENCE
АND RESEARCH»
VOLUME 3 / ISSUE 4 / UIF:8.2 / MODERNSCIENCE.UZ
636
beshinchidan
, soliq to‘lovchi bilan soliq organlari o‘rtasida ma’lumot almashinuvini
ta’minlovchi yagona standart va dasturiy mahsulotlar mavjud emas;
oltinchidan
, soliq hisobi sifatini pasaytiradigan, soliq bazasining kengayishi va barqaror
soliq tushumlarini ta’minlashga to‘sqinlik qiladigan idoralararo axborot hamkorligi sust yo‘lga
qo‘yilgan;
yettinchidan
, yuqori malakali kadrlarni tayyorlash sohasida hamda soliq organlari
xodimlari faoliyatini baholashda tizimli kamchiliklar mavjud.
Ushbu kamchilik va muammolar soliq tizimini jadal rivojlantirish, soliq ma’muriyatchiligi
samaradorligini oshirish hamda soliqlar va majburiy to‘lovlarning talab darajasida yig‘ilishiga
to‘sqinlik qilmoqda. Shu munosabat bilan quyidagi maqsad, vazifa va asosiy yo‘nalishlarni
nazarda tutuvchi Soliq ma’muriyatchiligini takomillashtirish strategiyasini ishlab chiqish alohida
ahamiyat kasb etmoqda.
Strategiyaning asosiy maqsadi iqtisodiyotning raqobatbardoshligini oshirishning muhim
omili sifatida tadbirkorlik subyektlari va investorlar uchun qulay shart-sharoitlar yaratish,
shuningdek, soliq solish jarayonlarini avtomatlashtirgan holda, davlat soliq organlarida zamonaviy
yo‘naltirilgan servis soliq xizmatlari ko‘rsatishni tashkil qilish hisoblanadi.
Vazirlar Mahkamasining “Soliq ma'muriyatchiligida zamonaviy axborotkommunikatsiya
texnologiyalarini keng joriy etishga doir qo‘shimcha chora-tadbirlar to‘g‘risida”gi 359-sonli qarori
qabul qilindi. Mazkur qaror bilan Davlat soliq qo‘mitasining Axborot-kommunikatsiya
texnologiyalarini rivojlantirish Strategiyasi belgilandi.
DSQ matbuot xizmati xabariga ko‘ra, unda DSQ ma'lumotlarini qayta ishlash markazi va
telekommunikatsiya qurilmalarini modernizatsiya qilish, server va dasturiy ta'minotlar xarid
qilish, axborot tizimlari majmuini yagona platformaga o‘tkazish, elektron davlat xizmatlari
ko‘rsatish sifatini oshirish, katta hajmdagi ma'lumotlarni tezkor tahlil qilish tizimlarini yo‘lga
qo‘yish kabi vazifalar nazarda tutilgan.
Ushbu hujjat tizimning ma'lumotlar almashish bilan bog‘liq bo‘lgan bir qator
muammolarini hal etishga qaratilgan, jumladan:
❖
mavjud ma'lumotlar bazasi hajmining yetarli emasligi;
❖
serverlar xotira hajmining 90 foiz bandligi;
❖
elektron xizmatlar soni 3,8 barobarga, axborot tizimlar soni 2,5 barobarga ortishi natijasida
korporativ tarmoq tezligini oshirish zarurati yuzaga kelganligi;
❖
turli axborot tizimlarining integratsiyalashuvi natijasida ma'lumotlar bazasida katta
yuklanish hosil bo‘lganligi;
❖
yagona platforma mavjud emasligi.
Ma'lumotlarni qayta ishlash markazini modernizatsiya qilish natijasida:
❖
ma'lumotlarni qayta ishlash va tahlil qilish tezligi 10 barobargacha oshiriladi;
❖
ma'lumotlar bazasidagi axborotlarni konfidensialligini ta'minlash darajasi 100 foiz oshadi,
tashqi xavflardan himoya qilish hamda ma'lumotlarni xavfsiz va ishonchli saqlash imkoniyatlari
kengayadi;
❖
ma'lumotlar bazasi hajmi 1 Petabaytgacha yetkaziladi.
❖
Business Intelligence va Big Data texnologiyalarini joriy etish strategiyaning asosiy
vazifalaridan biri sifatida kiritilgan.
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VOLUME 3 / ISSUE 4 / UIF:8.2 / MODERNSCIENCE.UZ
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Mazkur texnologiyalarning yo‘lga qo‘yilishi natijasida:
❖
katta hajmdagi ma'lumotlarni qayta ishlash va tezkor tahlil qilish tizimlari kengayadi;
❖
xufiyona aylanmalar darajasi keskin qisqaradi va soliq solinadigan baza kengayadi;
❖
markazlashgan tizimlar orqali shakllangan ma'lumotlarni qayta ishlash natijasida bozor
konyukturasini o‘rganish, tovar va xizmatlarning bozor narxlarini tahlil qilish hamda prognozlash
imkoniyati yaratiladi;
❖
xodimlarning 50-60 foizida ma'lumotlarni qayta ishlash va tahlil qilish bilan shug‘ullanish
imkoniyati paydo bo‘ladi
.
Soliq organlarining axborot tizimlari majmui to‘liq yagona platformaga o‘tkazilishi:
❖
ma'lumotlarni kiritish, to‘plash, tahlil qilish tizimlarini optimallashtiradi;
❖
ma'lumotlar bazasidagi katta yuklanishlarning oldini oladi;
❖
soliq to‘lovchilarning hisobot topshirish jarayonini 5-7 barobargacha yengillashtiradi;
❖
inson omili aralashuvini 60 foizga qisqartiradi;
❖
soliq ma'muriyatchiligi va nazoratining mutlaqo yangi tizimini yaratish, shuningdek,
korrupsiyaviy omillarga yo‘l qo‘ymaslik va oldini olish choralarini qo‘llashga imkoniyat yaratadi
.
❖
Soliq ma'murchiligida biznes jarayonlarni avtomatlashtirilishi biznes jarayonga sarflangan
umumiy vaqtni 20-30 foizga qisqartiradi.
DSQ Axborot-kommunikatsiya texnologiyalarini rivojlantirish strategiyasida nazarda
tutilayotgan Case Management System, Case Assesment System tizimlarining yaratilishi orqali
soliq auditi jarayonini avtomatik tarzda qayd etish, monitoring qilish, real vaqt rejimida ma'lumot
va tahlillardan foydalanish orqali soliq tizimini takomillashtirishga erishiladi.
Soliq to‘lovchilarga ko‘rsatiladigan elektron davlat xizmatlari va ularning mobil ilovalari
sonini ko‘paytirish esa soliq xizmati xodimlari bilan munosabatlarda inson omilini 60 foizga
qisqartiradi. Bu nafaqat korrupsiyaning oldini oladi, balki qog‘oz shaklidagi hujjat ishlarini ham
keskin kamaytiradi.
Ushbu qarorda davlat soliq xizmati organlarining boshqa vazirlik va idoralar bilan axborot
almashinuv tizimlari sonini oshirish ham belgilangan. Bu choralar soliq to‘lovchilarning
majburiyatlari hisobini yuritishga oid yirik hajmdagi axborotlarni elektron tarzda olish, tahlil qilish
va soliq solish bazasini kengaytirishga xizmat qiladi.
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