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Reklama tarqatuvchi bloger yohud inflyuyenserlarni soliqqa tortish va faoliyatini tartibga solish: muammolar va yechimlar
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    Даража:
    Олий ўқув юртидан кейинги таълим
    Тури:
    Мақола
    Муаллиф:
    Amiriddin Anorboyev, Oʻzbekiston Respublikasi Prezidentining Qonunchilik va huquqiy siyosat instituti bosh ilmiy xodimi Huquqshunos e-mail: a.anorboyev786@mail.ru
    Яратилган вақти:
    02.06.2026
    0
    Annotation. The article analyzes the influence of influencers on the modern market economy and consumer culture, the economic indicators of this sector, and existing problems in legal regulation. The author puts forward 1 specific proposals for filling legal gaps in influencer activities, introducing digital labeling of the advertising market (via the "Asl belgisi" system), and implementing effective taxation models. International practices, including the "tax agent" model, assessment of barter relationships, and professional entrepreneurship, are studied, and recommendations for improving the legislation of Uzbekistan are provided. Keywords. influencer, digital economy, taxation, digital marking, "Asl belgisi", advertising legislation, smart contract, tax partner, digital token