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Дар шароити муосири рушди рақамикунонии иқтисодиёти миллӣ ташаккули фарҳанги андоз ва маърифати андозсупории шаҳрвандон муаммои асосӣ ба ҳисоб меравад. Дигаргуниҳои иҷтимоиву иқтисодии ҷомеа бидуни азнавсозии ниҳодҳои давлатие, ки ҷараёнҳои пулиро дар Ҷумҳурии Тоҷикистон ҷамъоварӣ ва тақсим менамоянд, ғайриимкон аст.
Фарҳанги андоз яке аз меъёрҳои муайянкунандаи хусусияти муносибатҳои байни ҷомеа ва давлат буда, сатҳи пасти маърифати ҳуқуқӣ дар соҳаи андозбандӣ аксар вақт сабаби саркашии андозсупорандагон аз пардохти андоз, инчунин суистифода аз ваколатҳо аз тарафи мақомоти маъмурикунонии андоз мегардад.
Фарҳанги андоз ҳамчун ҷузъи фарҳанги сиёсӣ аз фаҳмиши шаҳрвандон оид ба зарурати пардохти андоз барои давлат ва ҷомеа, инчунин донистани ҳуқуқ ва ӯҳдадориҳои пардохти он иборат буда, аз бисѐр ҷиҳат аз шуури аҳолӣ, муносибати онҳо нисбат ба ҳокимият, ахлоқи ҷомеа ва фарҳанги ҳар як шахс вобастагӣ дорад. Ҳамчун як ҷузъи фарҳанги иҷтимоӣ, фарҳанги андоз ҳам ҷанбаи ҳуқуқӣ ва ҳам эътирофи андозбандиро ҳамчун унсури ҷудонопазири мавҷудияти ҷомеа дар бар мегирад. Сатҳи пасти фарҳанги андози шаҳрвандон ва кормандони мақомоти андоз татбиқи самарабахши усулҳои танзими ҳуқуқиро маҳдуд менамояд.
Вобаста ба ин Пешвои миллат, муҳтарам Эмомалӣ Раҳмон дар Паёми навбатии худ ба Маҷлиси Олии Ҷумҳурии Тоҷикистон , ки 28.12.2024 ироа гардид иброз доштанд, ки ташаккул додани маърифати молиявии шаҳрвандон ва баланд бардоштани фарҳанги андозсупорӣ ҳамчун яке аз омилҳои асосии татбиқи самараноки сиёсати андозу буҷет, аз ҷумла дар масъалаи гузариш ба низоми пардохтҳои ғайринақдӣ барои ноил гардидан ба устувории молиявии давлат ва рушди иқтисодӣ нақши муҳим дорад.
Аз ҷумла ба Ҳукумати ҷумҳурӣ ва вазорату идораҳои дахлдор супориш дода шуд, ки доир ба баланд бардоштани сатҳи маърифати молиявӣ ва фарҳанги андозсупории шаҳрвандон чораҳои судмандро амалӣ созанд.
Президенти Ҷумҳурии Тоҷикистон муҳтарам Эмомалӣ Раҳмон барои вусъат додани истифодаи технологияҳои муосири рақамӣ ба Вазорати молия, Бонки миллӣ, Кумитаи андоз, Хадамоти гумрук, Агентии инноватсия ва технологияҳои рақамиро вазифадор намуданд, ки якҷо бо дигар вазорату идораҳо ва мақомоти иҷроияи маҳаллии ҳокимияти давлатӣ ҳалли масъалаҳои вусъат додани истифодаи технологияҳои муосири рақамиро ҳарчи зудтар таъмин намоянд. Инчунин супориш дода шуд, ки то охири соли 2025 пардохтҳои ғайринақдӣ дар соҳаҳои буҷетӣ ва хизматрасониҳои давлатӣ пурра таъмин карда шаванд.
Рушди фарҳанги андоз ва ҳавасмандгардонии андозсупорандагон, пеш аз ҳама, тавассути тақвияти робитаи мақомоти андоз бо шахсони ҳуқуқӣ ва воқеӣ – андозсупорандагон метавонад амалӣ гардад. Самти мазкур тавассути сиёсати иттилоотонии мақсаднок бо назардошти хусусиятҳо, талабот ва имконоти гурӯҳҳои муайяни андозсупорандагон татбиқ карда мешавад. Ин ҷо истифодаи воситаҳои муосири иттилоотонӣ, аз қабили шабакаҳои терминалҳои иттилоотӣ, маводи чопии иттилоотӣ, баромадҳо дар ВАО дар назар дошта шудааст. Иттилоотонии андозсупорандагон – воситаи мустақил, муассир ва самарабахш дар фаъолияти мақомоти андоз мебошад, ки ба баланд бардоштани сатҳи ҷамъоварии андоз равона карда шудаанд.
Бояд қайд намуд, ки пешниҳодҳои Президенти Ҷумҳурии Тоҷикистон муҳтарам Эмомалӣ Раҳмон ба Маҷлиси Олии Ҷумҳурии Тоҷикистон оид ба баланд бардоштани фарҳанги андозсупорӣ бесамар нахоҳанд буд. Барои ноил шудан ба суботи молиявии давлат ва таъмини амнияти иқтисодии мамлакат такмили маъмурикунонии андоз бояд дар ҳамбастагӣ бо ташаккули фарҳанги андозсупории ҷомеа амалӣ карда шавад. Баланд бардоштани маърифати андозсупорӣ ва фарҳанги андози иштирокдорони муносибатҳои андозӣ бидуни дарки он ки андозсупоранда – шарики давлат мебошад, ғайримкон аст. Бинобар ин, омили муҳимми ташаккули фарҳанги андоз муносибати эҳтиромона ба мушкилоти андозсупоранда мебошад.
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