M\u00fcasir d\u00f6vr\u00fcm\u00fczd\u0259 d\u00f6vl\u0259tl\u0259rin idar\u0259etm\u0259 sistemind\u0259 t\u0259zah\u00fcr ed\u0259n modernl\u0259\u015fm\u0259 yeni idar\u0259etm\u0259 modell\u0259rinin, m\u00fcasir, v\u0259t\u0259nda\u015fa y\u00f6n\u00fcml\u00fc, onu m\u0259mnun ed\u0259n idar\u0259etm\u0259nin qurulmas\u0131n\u0131n z\u0259ruriliyini \u00fcz\u0259 \u00e7\u0131xar\u0131b. Yeni idar\u0259etm\u0259 modell\u0259rinin m\u00fch\u00fcm \u015f\u0259rti d\u00f6vl\u0259t xidm\u0259tl\u0259rinin f\u0259aliyy\u0259tind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131n t\u0259min edilm\u0259sidir.<\/p>\n
D\u00f6vl\u0259t Vergi Xidm\u0259tinin Media v\u0259 kommunikasiya idar\u0259sind\u0259n bildirilib ki, yeni r\u0259q\u0259msal mexanizml\u0259rin t\u0259tbiqi, insan kapital\u0131, ictimai \u0259m\u0259kda\u015fl\u0131q, asan v\u0259 s\u0259m\u0259r\u0259li xidm\u0259tl\u0259 v\u0259t\u0259nda\u015f m\u0259mnunlu\u011funa nail olmaq m\u00fcasir islahatlar\u0131n \u0259sas elementl\u0259ridir.<\/p>\n
D\u00f6vl\u0259t qurumlar\u0131n\u0131n f\u0259aliyy\u0259tind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131n t\u0259min edilm\u0259sinin m\u00fch\u00fcm \u015f\u0259rtl\u0259rindan biri insan kapital\u0131n\u0131n keyfiyy\u0259tinin art\u0131r\u0131lmas\u0131d\u0131r. \u00c7\u00fcnki m\u00fcasir d\u00f6vl\u0259t idar\u0259etm\u0259sinin \u0259n\u0259n\u0259vi funksiyalar\u0131 il\u0259 yana\u015f\u0131, indi proqnozla\u015fd\u0131rma, strateji t\u0259hlil, qiym\u0259tl\u0259ndirm\u0259, marketinq, innovasiyalardan v\u0259 m\u00fcasir texnologiyalardan f\u0259al istifad\u0259 kimi bacar\u0131qlar t\u0259l\u0259b olunur. Bu bax\u0131mdan d\u00f6vl\u0259t xidm\u0259tl\u0259rinin yeni, g\u0259nc v\u0259 m\u00fcasir bilikl\u0259r\u0259 malik kadrlarla komplektl\u0259\u015fdirilm\u0259si bu g\u00fcn h\u00f6kum\u0259tin qar\u015f\u0131s\u0131nda duran \u0259sas prioritetl\u0259rd\u0259n biridir.<\/p>\n
Yenil\u0259n\u0259n insan resurslar\u0131<\/strong><\/p>\n Az\u0259rbaycan\u0131n vergi orqanlar\u0131 kadrlar\u0131n yenil\u0259nm\u0259si, vergi orqanlar\u0131na i\u015f\u0259 q\u0259bul v\u0259 vakant v\u0259zif\u0259l\u0259rin tutulmas\u0131 prosesind\u0259 m\u00fcasir yana\u015fma h\u0259yata ke\u00e7irir. Vergi inzibat\u00e7\u0131l\u0131\u011f\u0131nda bilik menecmentinin v\u0259 texnologiyalar\u0131n rolunun artmas\u0131 insan kapital\u0131na olan m\u00fcasir t\u0259l\u0259bl\u0259r v\u0259 \u00e7a\u011f\u0131r\u0131\u015flar formala\u015fd\u0131r\u0131b. M\u00fcasir vergi administrasiyas\u0131nda analitik potensial\u0131n g\u00fccl\u0259ndirilm\u0259si yeni informasiya texnologiyalar\u0131ndan s\u0259rb\u0259st istifad\u0259 ed\u0259n v\u0259 y\u00fcks\u0259k bilikl\u0259r\u0259 malik olan kadrlar\u0131n formala\u015fd\u0131r\u0131lmas\u0131n\u0131 v\u0259 yeti\u015fdirilm\u0259sini t\u0259l\u0259b edir.<\/p>\n Son ill\u0259rd\u0259 vergi xidm\u0259tin\u0259 q\u0259bul edil\u0259n b\u00fct\u00fcn kadrlar iki pill\u0259li i\u015f\u0259 q\u0259bul m\u00fcsabiq\u0259l\u0259rind\u0259n ke\u00e7ibl\u0259r. Bu g\u00fcn\u0259 q\u0259d\u0259r test \u00fcsulu il\u0259 i\u015f\u0259 q\u0259bul olunan g\u0259nc kadrlar vergi xidm\u0259tind\u0259 \u00e7al\u0131\u015fanlar\u0131n 50 faizind\u0259n \u00e7oxunu t\u0259\u015fkil edir.<\/p>\n Bu g\u00fcn vergi xidm\u0259tinin r\u0259hb\u0259rliyi, habel\u0259 y\u00fcks\u0259k v\u0259zif\u0259l\u0259rd\u0259 \u00e7al\u0131\u015fanlar\u0131n m\u00fctl\u0259q \u0259ks\u0259riyy\u0259ti h\u0259min g\u0259nc kadrlardan t\u0259\u015fkil olunub. Bununla yana\u015f\u0131, x\u00fcsusil\u0259 r\u0259hb\u0259r v\u0259zif\u0259li \u015f\u0259xsl\u0259rin potensial\u0131n\u0131n sistemli \u015f\u0259kild\u0259 art\u0131r\u0131lmas\u0131, \u0259m\u0259kda\u015flar\u0131n yerd\u0259yi\u015fm\u0259si (rotasiya) mexanizminin v\u0259 qaydalar\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si, i\u015f\u00e7il\u0259rin pe\u015f\u0259karl\u0131\u011f\u0131n\u0131n art\u0131r\u0131lmas\u0131 istiqam\u0259tind\u0259 t\u0259dbirl\u0259r g\u00f6r\u00fcl\u00fcr. H\u0259r bir \u0259m\u0259kda\u015f m\u00fct\u0259madi \u015f\u0259kild\u0259 m\u00fcxt\u0259lif t\u0259lim proqramlar\u0131na c\u0259lb edilir, yeni i\u015f\u0259 t\u0259yin olunmu\u015f \u0259m\u0259kda\u015flar \u00fc\u00e7\u00fcn adaptasiya proqramlar\u0131, vergi orqan\u0131 \u0259m\u0259kda\u015flar\u0131n\u0131n f\u0259aliyy\u0259tinin s\u0259m\u0259r\u0259liliyinin m\u00fc\u0259yy\u0259n edilm\u0259si \u00fc\u00e7\u00fcn qiym\u0259tl\u0259ndirm\u0259 mexanizml\u0259ri t\u0259tbiq edilir. H\u0259m\u00e7inin i\u015f\u00e7il\u0259ri motivasiya ed\u0259n, onlar\u0131n normal ya\u015fay\u0131\u015f\u0131n\u0131 t\u0259min ed\u0259n \u0259m\u0259khaqq\u0131 v\u0259 m\u00fckafat sistemi var.<\/p>\n Bu g\u00fcn vergi xidm\u0259tind\u0259 v\u0259zif\u0259 ir\u0259lil\u0259yi\u015fi yaln\u0131z pe\u015f\u0259kar f\u0259aliyy\u0259tin \u0259sas\u0131nda m\u00fcmk\u00fcnd\u00fcr. H\u0259tta xidm\u0259tin struktur r\u0259hb\u0259rl\u0259ri bel\u0259 v\u0259zif\u0259y\u0259 birba\u015fa t\u0259yinat alm\u0131r, m\u00fc\u0259yy\u0259n m\u00fcdd\u0259t onlara bu v\u0259zif\u0259l\u0259rin icras\u0131 m\u00fcv\u0259qq\u0259ti tap\u015f\u0131r\u0131l\u0131r. F\u0259aliyy\u0259tin v\u0259 i\u015f g\u00f6st\u0259ricil\u0259rinin u\u011furlu n\u0259tic\u0259l\u0259ri, habel\u0259 hey\u0259tin idar\u0259 olunmas\u0131 sah\u0259sind\u0259 y\u00fcks\u0259k menecment g\u00f6st\u0259rildikd\u0259n sonra r\u0259hb\u0259r v\u0259zif\u0259l\u0259r\u0259 t\u0259yinat apar\u0131l\u0131r.<\/p>\n \u0130ctimai i\u015ftirak\u00e7\u0131l\u0131q ictimai n\u0259zar\u0259tin formas\u0131 kimi<\/strong><\/p>\n D\u00f6vl\u0259t orqanlar\u0131n\u0131n f\u0259aliyy\u0259tind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131n t\u0259min edilm\u0259sinin v\u0259 onlar\u0131n i\u015finin effektiv qurulmas\u0131n\u0131n metodlar\u0131ndan biri d\u0259 h\u0259min qurumlar\u0131n i\u015fin\u0259 v\u0259t\u0259nda\u015f c\u0259miyy\u0259tinin c\u0259lb edilm\u0259si, ictimai \u015furalar\u0131n yarad\u0131lmas\u0131 v\u0259 bu m\u00fczakir\u0259l\u0259rin veril\u0259n q\u0259rarlara t\u0259siri hesab olunur. \u201c\u0130ctimai i\u015ftirak\u00e7\u0131l\u0131q haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu bu m\u0259s\u0259l\u0259l\u0259ri t\u0259nziml\u0259yir. \u0130ctimai i\u015ftirak\u00e7\u0131l\u0131\u011f\u0131n m\u00fcxt\u0259lif formalar\u0131 m\u00f6vcuddur ki, onlardan biri d\u0259 ictimai birlikl\u0259rl\u0259 i\u015fin qurulmas\u0131, v\u0259t\u0259nda\u015f c\u0259miyy\u0259ti institutlar\u0131n\u0131n qurumun f\u0259aliyy\u0259tin\u0259 yax\u0131ndan c\u0259lb edilm\u0259sidir.<\/p>\n D\u00f6vl\u0259t Vergi Xidm\u0259ti bu bax\u0131mdan v\u0259t\u0259nda\u015f c\u0259miyy\u0259ti institutlar\u0131 v\u0259 ekspert c\u0259miyy\u0259ti il\u0259 yax\u0131ndan i\u015fl\u0259y\u0259n strukturlardan biridir. Vergi qanunvericiliyinin t\u0259kmill\u0259\u015fdirilm\u0259si prosesi art\u0131q ne\u00e7\u0259 ill\u0259rdir ki, v\u0259t\u0259nda\u015f c\u0259miyy\u0259ti il\u0259 ciddi m\u00fczakir\u0259l\u0259rd\u0259n sonra apar\u0131l\u0131r. X\u00fcsus\u0259n, sah\u0259 \u00fczr\u0259 ekspertl\u0259rin c\u0259lb edilm\u0259si il\u0259 vergi qanunvericiliyi t\u0259hlil edilir, qanunvericilikd\u0259ki t\u0259kmill\u0259\u015fdirilm\u0259li z\u0259ruri m\u0259qamlar m\u00fc\u0259yy\u0259n edilir v\u0259 onlar\u0131n t\u0259hlili apar\u0131laraq m\u00fcvafiq d\u0259yi\u015fiklikl\u0259r layih\u0259si haz\u0131rlan\u0131r.<\/p>\n Bu yax\u0131nlarda D\u00f6vl\u0259t Vergi Xidm\u0259tinin strukturunda – Vergi siyas\u0259ti ba\u015f idar\u0259sind\u0259 Sahibkar birlikl\u0259ri v\u0259 assosiasiyalar\u0131 il\u0259 i\u015f \u015f\u00f6b\u0259si yarad\u0131l\u0131b. Yeni strukturun formala\u015fd\u0131r\u0131lmas\u0131nda \u0259sas m\u0259qs\u0259d d\u00f6vl\u0259tl\u0259 sahibkarlar aras\u0131nda m\u00fcnasib\u0259tl\u0259ri dialoq platformas\u0131nda inki\u015faf etdirm\u0259k, sahibkarlar\u0131n vergi qanunvericiliyi il\u0259 \u0259laq\u0259dar qar\u015f\u0131la\u015fd\u0131qlar\u0131 sektoral problem v\u0259 \u00e7\u0259tinlikl\u0259rin dinl\u0259nilm\u0259si, qanunvericilik v\u0259 inzibat\u00e7\u0131l\u0131\u011f\u0131n yeni \u00e7a\u011f\u0131r\u0131\u015flara uy\u011fun t\u0259kmill\u0259\u015fdirilm\u0259sind\u0259n ibar\u0259tdir.<\/p>\n Bu struktur sahibkarlar\u0131n maraqlar\u0131n\u0131 t\u0259msil ed\u0259n sahibkar birlikl\u0259ri, assosiasiyalar\u0131 v\u0259 dig\u0259r \u00f6d\u0259yici qruplar\u0131 il\u0259 qar\u015f\u0131l\u0131ql\u0131 \u0259m\u0259kda\u015fl\u0131\u011fa \u0259saslanan birg\u0259 f\u0259aliyy\u0259ti t\u0259min ed\u0259c\u0259k.<\/p>\n D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259 apar\u0131lan bu institusional islahatlar ictimai i\u015ftirak\u00e7\u0131l\u0131\u011f\u0131n t\u0259min edilm\u0259sin\u0259 xidm\u0259t edir. Bu i\u015ftirak\u00e7\u0131l\u0131\u011f\u0131n g\u0259l\u0259c\u0259kd\u0259 d\u00f6vl\u0259t v\u0259 biznes \u00fc\u00e7\u00fcn faydas\u0131 olan n\u0259tic\u0259li proses\u0259 \u00e7evrilm\u0259si istiqam\u0259tind\u0259 daha da geni\u015fl\u0259ndirilm\u0259si n\u0259z\u0259rd\u0259 tutulur.<\/p>\n \u015e\u0259ffafl\u0131q mexanizml\u0259ri insan amilin\u0259 qar\u015f\u0131<\/strong><\/p>\n D\u00f6vl\u0259t qurumlar\u0131n\u0131n f\u0259aliyy\u0259tind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131n t\u0259min edilm\u0259sinin m\u00fch\u00fcm h\u0259lq\u0259l\u0259rind\u0259n biri d\u0259 korrupsiya il\u0259 m\u00fcbariz\u0259dir. Vergi orqanlar\u0131 sistemd\u0259 korrupsiya hallar\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131, a\u015fkar olunan mexanizml\u0259rin m\u00fc\u0259yy\u0259n edil\u0259r\u0259k onlar\u0131n yaranmas\u0131na yol a\u00e7an hallar\u0131n d\u0259qiql\u0259\u015fdirilm\u0259si v\u0259 l\u0259\u011fv edilm\u0259si istiqam\u0259tind\u0259 b\u00f6y\u00fck i\u015fl\u0259r apar\u0131r. Burada m\u0259s\u0259l\u0259 t\u0259kc\u0259 korrupsiyaya yol vermi\u015f \u015f\u0259xsl\u0259rin \u0259hat\u0259 dair\u0259sinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si deyil, korrupsiya imkan\u0131 yarada bil\u0259c\u0259k h\u0259min bu hallar\u0131n l\u0259\u011fv edilm\u0259sidir.<\/p>\n B\u00fct\u00f6vl\u00fckd\u0259 korrupsiya il\u0259 apar\u0131lan m\u00fcbariz\u0259nin indiki t\u0259cr\u00fcb\u0259si g\u00f6st\u0259rir ki, d\u00f6vl\u0259t qurumlar\u0131nda daxili n\u0259zar\u0259t sistemi t\u0259kc\u0259 vergi \u0259m\u0259kda\u015flar\u0131n\u0131n f\u0259rdi f\u0259aliyy\u0259tini \u0259hat\u0259 etm\u0259m\u0259li, h\u0259m\u00e7inin f\u0259aliyy\u0259t prosesinin risk meyarlar\u0131 \u0259sas\u0131nda t\u0259hlilin\u0259 v\u0259 riskl\u0259rin \u00f6nl\u0259nm\u0259si t\u0259dbirl\u0259rin\u0259 s\u00f6yk\u0259nm\u0259lidir. \u0130nsan amili il\u0259 yana\u015f\u0131, v\u0259t\u0259nda\u015flarla, o c\u00fcml\u0259d\u0259n vergi\u00f6d\u0259yicil\u0259ri il\u0259 \u00fcnsiyy\u0259ti l\u0259\u011fv ed\u0259n, b\u00fct\u00fcn m\u00fcnasib\u0259tl\u0259ri elektron formata ke\u00e7ir\u0259n mexanizml\u0259rin t\u0259tbiqin\u0259 \u00fcst\u00fcnl\u00fck verilir.<\/p>\n Elektron h\u00f6kum\u0259tin m\u00fch\u00fcm h\u0259lq\u0259l\u0259rind\u0259n biri olan vergi xidm\u0259ti geni\u015f miqyasda elektron xidm\u0259tl\u0259r t\u0259tbiq ed\u0259n ilk d\u00f6vl\u0259t qurumlar\u0131ndan biridir. Bu g\u00fcn vergi\u00f6d\u0259yicisi vergi orqan\u0131na g\u0259lm\u0259d\u0259n qeydiyyatdan ke\u00e7\u0259, elektron b\u0259yannam\u0259 ver\u0259, vergil\u0259ri \u00f6z\u00fc hesablaya, \u00f6d\u0259m\u0259l\u0259ri elektron apara v\u0259 vergi orqan\u0131 il\u0259 b\u00fct\u00fcn yaz\u0131\u015fmalar\u0131 elektron karg\u00fczarl\u0131q vasit\u0259sil\u0259 h\u0259yata ke\u00e7ir\u0259 bil\u0259r. Vergi\u00f6d\u0259yicisinin vergi orqan\u0131 il\u0259 m\u00fcnasib\u0259tl\u0259rini tam \u015f\u0259kild\u0259 m\u0259saf\u0259d\u0259n t\u0259\u015fkil etm\u0259k \u00fc\u00e7\u00fcn xidm\u0259tin 63 elektron xidm\u0259ti m\u00f6vcuddur. Sad\u0259 des\u0259k, sahibkar elektron xidm\u0259tl\u0259r\u0259 \u00fcst\u00fcnl\u00fck ver\u0259rs\u0259, vergi \u0259m\u0259kda\u015flar\u0131n\u0131n \u00fcz\u00fcn\u00fc ill\u0259rl\u0259 bel\u0259 g\u00f6rm\u0259y\u0259 bil\u0259r.<\/p>\n Yox \u0259g\u0259r, onu incid\u0259n h\u0259r hans\u0131 vergi i\u015f\u00e7isi il\u0259 qar\u015f\u0131la\u015farsa, sahibkarlar \u00fc\u00e7\u00fcn vergi \u0259m\u0259kda\u015flar\u0131n\u0131n h\u0259r\u0259k\u0259tl\u0259rind\u0259n v\u0259 ya h\u0259r\u0259k\u0259tsizliyind\u0259n \u015fikay\u0259tl\u0259ri \u00fc\u00e7\u00fcn qaynar x\u0259tt olan \u00c7a\u011fr\u0131 m\u0259rk\u0259zi, internet sayt \u00fcz\u0259rind\u0259n m\u00fcraci\u0259t, daxili t\u0259hl\u00fck\u0259sizlik strukturuna birba\u015fa m\u00fcraci\u0259t v\u0259 sair kimi \u00e7ox\u015fax\u0259li imkanlar yarad\u0131l\u0131b.<\/p>\n Korrupsiyan\u0131n \u00f6nl\u0259nm\u0259si daha vacibdir<\/strong><\/p>\n Qeyd olunmal\u0131d\u0131r ki, m\u0259hz bu m\u0259lumatland\u0131rma sisteml\u0259rinin m\u00f6vcudlu\u011fu, habel\u0259 daxili t\u0259hl\u00fck\u0259sizlik strukturlar\u0131n\u0131n effektiv f\u0259aliyy\u0259ti n\u0259tic\u0259sind\u0259 bu g\u00fcn vergi sistemind\u0259 korrupsiya v\u0259 v\u0259zif\u0259d\u0259n sui-istifad\u0259 hallar\u0131n\u0131 d\u0259rhal a\u015fkar etm\u0259k v\u0259 \u00f6nl\u0259m\u0259k imkanlar\u0131 yaran\u0131b. M\u0259s\u0259l\u0259n, bu yax\u0131nlarda Ba\u015f Prokurorluq \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin sabiq \u0259m\u0259kda\u015f\u0131 Mahir \u018fbd\u00fcr\u0259himovun vergi v\u0259 d\u00f6vl\u0259t r\u00fcsumlar\u0131n\u0131 q\u0259sd\u0259n azaldaraq m\u0259nims\u0259m\u0259si v\u0259 dig\u0259r qanunsuz h\u0259r\u0259k\u0259tl\u0259ri \u0259sas\u0131nda Korrupsiyaya Qar\u015f\u0131 M\u00fcbariz\u0259 Ba\u015f \u0130dar\u0259sind\u0259 cinay\u0259t i\u015finin a\u00e7\u0131lmas\u0131 bar\u0259d\u0259 m\u0259lumat yayd\u0131.<\/p>\n Bu hadis\u0259nin t\u0259f\u0259rr\u00fcatlar\u0131nda g\u00f6st\u0259rilirdi ki, h\u0259min \u015f\u0259xs tutdu\u011fu m\u00f6vqed\u0259n v\u0259 sahibkarlar\u0131n etibar\u0131ndan sui-istifad\u0259 ed\u0259r\u0259k onlar\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 borclar\u0131n\u0131 daha s\u00fcr\u0259tli v\u0259 \u00f6d\u0259yicil\u0259r \u00fc\u00e7\u00fcn rahat \u015f\u0259kild\u0259 \u00f6d\u0259y\u0259c\u0259yini v\u0259d etm\u0259kl\u0259 sahibkarlardan \u015f\u0259xs\u0259n v\u0259 \u0259lalt\u0131lar\u0131 vasit\u0259sil\u0259 k\u00fclli miqdarda pul v\u0259saitini al\u0131b v\u0259 m\u0259nims\u0259yib. T\u00f6r\u0259tdiyi \u0259m\u0259ll\u0259ri is\u0259 \u00f6rt-basd\u0131r etm\u0259k \u00fc\u00e7\u00fcn i\u015fl\u0259diyi d\u00f6vl\u0259t qurumunun r\u0259smi informasiya resursuna yalan m\u0259lumatlar daxil edib v\u0259 bunun \u00fcst\u00fcn\u00fcn a\u00e7\u0131lmayaca\u011f\u0131na \u0259min olub.<\/p>\n M\u0259s\u0259l\u0259nin vacib t\u0259r\u0259fi is\u0259 budur ki, onun bu \u0259m\u0259ll\u0259ri el\u0259 D\u00f6vl\u0259t Vergi Xidm\u0259tinin daxili t\u0259hl\u00fck\u0259sizlik strukturu t\u0259r\u0259find\u0259n a\u00e7\u0131l\u0131b. Vergi xidm\u0259tind\u0259 qurulan \u015faquli daxili n\u0259zar\u0259t sisteml\u0259ri v\u0259 riskl\u0259rin m\u00fc\u0259yy\u0259n edilm\u0259si meyarlar\u0131 az sonra vergi\u00f6d\u0259yicil\u0259rinin hesabatlar\u0131 v\u0259 \u00f6d\u0259nil\u0259n vergil\u0259r aras\u0131ndak\u0131 disbalanslar\u0131 a\u015fkar etm\u0259y\u0259 imkan verib.<\/p>\n M\u0259s\u0259l\u0259y\u0259 qo\u015fulan daxili t\u0259dqiqat qrupu art\u0131q sabiq vergi \u0259m\u0259kda\u015f\u0131n\u0131n t\u00f6r\u0259tdiyi \u0259m\u0259ll\u0259rin sxemini v\u0259 korrupsiya mexanizmin\u0259 qo\u015fulmu\u015f \u015f\u0259xsl\u0259ri m\u00fc\u0259yy\u0259n edib.<\/p>\n M.\u018fbd\u00fcr\u0259hmanov d\u0259rhal i\u015find\u0259n k\u0259narla\u015fd\u0131r\u0131l\u0131b, onun bar\u0259sind\u0259 ara\u015fd\u0131rmalar, qurdu\u011fu korrupsiya sxemi detall\u0131 \u015f\u0259kild\u0259 aktla\u015fd\u0131r\u0131l\u0131b v\u0259 materiallar h\u00fcquqi qiym\u0259t verilm\u0259si \u00fc\u00e7\u00fcn Korrupsiyaya Qar\u015f\u0131 M\u00fcbariz\u0259 Ba\u015f \u0130dar\u0259sin\u0259 g\u00f6nd\u0259rilib.<\/p>\n Bu hadis\u0259 vergi xidm\u0259tinin daxili t\u0259hl\u00fck\u0259sizlik strukturlar\u0131n\u0131n son ill\u0259rd\u0259 apard\u0131\u011f\u0131 v\u0259 a\u015fkar ed\u0259r\u0259k \u00fcz\u0259 \u00e7\u0131xard\u0131\u011f\u0131 yegan\u0259 fakt deyil. Son 3 ild\u0259 D\u00f6vl\u0259t Vergi Xidm\u0259tinin daxili t\u0259hl\u00fck\u0259sizlik strukturlar\u0131 t\u0259r\u0259find\u0259n korrupsiya hallar\u0131 il\u0259 ba\u011fl\u0131 29 n\u0259f\u0259r bar\u0259d\u0259 18 material h\u00fcquqi qiym\u0259t verilm\u0259si \u00fc\u00e7\u00fcn Korrupsiyaya Qar\u015f\u0131 M\u00fcbariz\u0259 Ba\u015f \u0130dar\u0259sin\u0259 g\u00f6nd\u0259rilib. Bel\u0259 \u015f\u0259xsl\u0259r aras\u0131nda t\u0259kc\u0259 s\u0131ravi i\u015f\u00e7il\u0259r deyil, y\u00fcks\u0259k v\u0259zif\u0259 tutan \u015f\u0259xsl\u0259r d\u0259 olub.<\/p>\n Bel\u0259likl\u0259, \u015f\u0259ffafl\u0131\u011f\u0131n v\u0259 hesabatl\u0131l\u0131\u011f\u0131n t\u0259min edilm\u0259si, vergi\u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn qurulan m\u00fcraci\u0259t imkanlar\u0131 v\u0259 \u0259ks-\u0259laq\u0259 sisteml\u0259ri, r\u0259q\u0259msalla\u015fman\u0131n geni\u015fl\u0259nm\u0259si kimi korrupsiya riskini minimuma endir\u0259n indikatorlar d\u00f6vl\u0259t vergi orqanlar\u0131nda korrupsiya il\u0259 m\u00fcbariz\u0259nin sistemli \u015f\u0259kild\u0259 apar\u0131lmas\u0131n\u0131n g\u00f6st\u0259ricisidir v\u0259 b\u00fct\u00f6vl\u00fckd\u0259 vergi\u00f6d\u0259yicil\u0259ri il\u0259 vergi orqanlar\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 etimad\u0131n y\u00fcks\u0259ldilm\u0259sin\u0259 xidm\u0259t edir.<\/p>\n “Hakimiyyet.com”<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" M\u00fcasir d\u00f6vr\u00fcm\u00fczd\u0259 d\u00f6vl\u0259tl\u0259rin idar\u0259etm\u0259 sistemind\u0259 t\u0259zah\u00fcr ed\u0259n modernl\u0259\u015fm\u0259 yeni idar\u0259etm\u0259 modell\u0259rinin, m\u00fcasir, v\u0259t\u0259nda\u015fa y\u00f6n\u00fcml\u00fc, onu m\u0259mnun ed\u0259n idar\u0259etm\u0259nin qurulmas\u0131n\u0131n z\u0259ruriliyini…<\/p>\n","protected":false},"author":2,"featured_media":161778,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[23,6,7,4,5],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/161776"}],"collection":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=161776"}],"version-history":[{"count":1,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/161776\/revisions"}],"predecessor-version":[{"id":161779,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/161776\/revisions\/161779"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/media\/161778"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=161776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=161776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=161776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}