BOJXONA TO‘LOVLARIDAN QARZDORLIKNI UNDIRISH MEXANIZMINING HUQUQIY ASOSLARINI TAKOMILLASHTIRISH
Abstract
Zamonaviy moliyaviy boshqaruvda bojxona to‘lovlarining to‘liq va o‘z vaqtida
undirilishi davlat budjeti barqarorligini ta’minlashning muhim shartlaridan biridir.
Tashqi iqtisodiy faoliyat hajmining kengayishi, bojxona ma’muriyatchiligining
raqamlashtirilishi va tovarlar chiqarib yuborilganidan keyingi nazoratning
rivojlanishi bojxona to‘lovlari bo‘yicha qarzdorliklarni aniqlash hamda undirish
mexanizmini yanada takomillashtirish zaruratini kuchaytirmoqda. Bunda fiskal
manfaatlarni himoya qilish bilan bir qatorda tadbirkorlik subyektlarining qonuniy
huquqlari, nizolarni tezkor hal etish va undirish xarajatlarini kamaytirish
tamoyillariga ham rioya etilishi lozim.
References
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https://www.wcoomd.org/en/media/newsroom/2021/february/uzbekistan-accedes
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2. World Customs Organization. Revised Kyoto Convention. General Annex,
Chapter 4: Duties and Taxes.
https://www.wcoomd.org/en/topics/facilitation/instrument-and
tools/conventions/pf_revised_kyoto_conv/kyoto_new/gach4.aspx
3. O‘zbekiston Respublikasining Bojxona kodeksi. 20.01.2016. Amaldagi tahrir.
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son “Bojxona sohasidagi ayrim tartib-taomillarni yanada takomillashtirish
to‘g‘risida”gi qarori. https://lex.uz/docs/-7816457
