Jismoniy shaxslardan olinadigan daromadlarini soliqqa tortishning o‘ziga xos xususiyatlari

Sherzod Salimov

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 3

Abstract: Jismoniy shaxslardan olinadigan daromad solig‘i (JShDS) budjetni to‘ldirishning asosiy manbalaridan birihisoblanadi. Bundan tashqari, uning yordami bilan mamlakatdagi moliyaviy ahvol tartibga solinadi. Hozirgi vaqtda soliqyukini imkon qadar kamaytiradigan yangi soliq sxemalari faol ishlab chiqilmoqda. Jismoniy shaxslarning daromad solig‘i– bu jismoniy shaxsning daromadidan undirilishi kerak bo‘lgan majburiy to‘lov. Uni undirish tartibi soliq qonunchiligi bilanbelgilanadi. U progressiv stavkada tasniflanishi mumkin, ya’ni soliq to‘lovchining daromadi oshishi bilan uning stavkasioshadi, yoki proportsional stavkada bo‘lishi mumkin, ya’ni soliq to‘lovchining qancha daromad olishidan qat’iy nazar birxil stavkada bo‘ladi.

Keywords: JShDS; foyda solig‘i; QQS; progressiv; proportsional; budjet; to‘lov; Soliq kodeksi; tendentsiya. (search for similar items in EconPapers)
Date: 2024
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