SOLIQ NAZORATIDA SUN’IY INTELLEKT VA KATTA MA’LUMOTLAR (BIG DATA): XALQARO HUQUQIY STANDARTLAR VA TARTIBGA SOLISH MEXANIZMLARI
Keywords:
Sun’iy intellekt, Katta ma’lumotlar, Soliq nazorati, Xalqaro huquqiy standartlar, Soliq ma’muriyatchiligi 3.0, Protsessual adolat, Algoritmik tarafkashlik, Yevropa Ittifoqining SI qonuniAbstract
Ushbu tezis global soliq ma’muriyatchiligida sun’iy intellekt (SI) va katta ma’lumotlar (Big Data) tahlilining jadal integratsiyalashuvini hamda uning huquqiy, axloqiy va tartibga solish oqibatlarini tahlil qiladi. Iqtisodiy hamkorlik va taraqqiyot tashkiloti (OECD) tomonidan ilgari surilgan “Soliq ma’muriyatchiligi 3.0” paradigmasi doirasida davlatlar reaktiv auditdan proaktiv, bashoratli muvofiqlik tizimlariga o'tmoqda. Garchi bu texnologiyalar soliqdan qochish holatlarini aniqlash va davlat daromadlarini oshirishda beqiyos samaradorlikni namoyish etsa-da, ular soliq huquqining qat’iy deterministik tabiati va sun’iy intellektning ehtimoliy (probabilistic) mexanikasi o‘rtasida chuqur ontologik ziddiyatlarni keltirib chiqaradi. Hisobotda “qora quti” (black box) muammosi, algoritmik kamsitish (xususan, Niderlandiyadagi Toeslagenaffaire fojiasi misolida) va soliq to‘lovchilarning protsessual adolatga bo‘lgan huquqlari batafsil ko‘rib chiqiladi. Shuningdek, hujjatda xalqaro miqyosda shakllanayotgan huquqiy bazalar, jumladan Yevropa Ittifoqining Sun’iy intellekt to‘g‘risidagi qonuni (EU AI Act) va uning ma’muriy istisnolari, Umumiy ma’lumotlarni himoya qilish reglamenti (GDPR), Yevropa Kengashi Konvensiyasi hamda BMT va XVF (IMF) tomonidan ishlab chiqilayotgan yangi standartlar qiyosiy tahlil qilinadi. Xulosa o‘rnida, hisobot texnologik innovatsiyalarni inson huquqlari va shaffoflik bilan muvozanatlash zarurligini ta’kidlab, kelajakdagi soliq tizimlari uchun Tushuntirilishi mumkin bo‘lgan sun’iy intellekt (XAI) kabi amaliy yechimlarni taklif etadi.
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