Foydani soliqqa tortish obyekti sifatidagi iqtisodiy tarkibi

Zarif Axrorov

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 4

Abstract: Korxonalar moliyaviy munosabatlari tarkibida foydani tashkil etish va uni soliqqa tortish muhim ahamiyatkasb etadi. Mazkur maqolada foyda korxona ijtimoiy-iqtisodiy taraqqiyotining asosiy belgisi sifatida talqin qilinib, davlatbudjeti uchun foyda solig‘ini shakllantirish zaruriyati asoslangan. Foydani soliqqa tortish borasidagi mavjud vaziyat tahlilqilinib, me’yoriy-huquqiy asoslari ko‘rib chiqilgan. Foyda va foyda solig‘i bo‘yicha yetakchi olimlar fikrlari tahlil qilingan.Shuningdek, foydani va uni soliq obyekti sifatida shakllantirish bo‘yicha taklif va tavsiyalar shakllantirilgan.

Keywords: foyda; foyda solig‘i; foyda solig‘i mexanizmi; korxona; davlat budjeti; foyda solig‘i obyekti. (search for similar items in EconPapers)
Date: 2024
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