O‘zbekiston Respublikasi budjetining shakllanishida egri soliqlarni undirishning fiskal samaradorligi

Shahnoza Abdulxayeva

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 7

Abstract: Egri soliqlar bugungi kunda aksariyat davlatlar singari, O‘zbekiston Respublikasida ham davlat budjetinishakllantirishdagi eng istiqbolli soliqlardan biri hisoblanadi. U soliq tizimining ajralmas qismi bo‘lib, yuqori fiskal samaragaegadir. Soliq to‘lovchilari soliqlarni to‘g‘ri hisoblash va o‘z vaqtida soliqlarni to‘lash soliq qonunchiligini buzilish holatlarinikamayishiga zamin yaratadi. Bu borada bir qator muammolar mavjud bo‘lib, ushbu maqolada uni bartaraf etish jihatlargae’tibor beriladi.

Keywords: davlat byujjeti; QQS; aksiz solig‘i; bojxona boji; soliq nazorati; soliq tizimi; soliq islohoti; soliq siyosati; soliqqa tortish; soliq ma’murchiligi; soliq to‘lovchi; soliq imtiyozi. (search for similar items in EconPapers)
Date: 2024
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