Qo‘shilgan qiymat solig‘ining budjet daromadlarini shakllantirishdagi ahamiyati

Anvar Djabbarov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 3

Abstract: Mazkur maqolada qo‘shilgan qiymat solig‘ining (QQS) davlat budjeti daromadlarini shakllantirishdagi o‘rni vaahamiyati tahlil qilingan. QQSning iqtisodiyotga ta’siri, uning fiskal funksiyasi va mamlakat budjeti uchun asosiy daromadmanbai sifatida tutgan o‘rni yoritib berilgan. Tadqiqotda QQS stavkalari, uning to‘lov tizimi hamda soliq tushumlarinioshirish bo‘yicha xorijiy tajribalar tahlil qilingan. Shuningdek, QQSning samaradorligini oshirish yo‘nalishlari bo‘yichatavsiyalar berilgan.

Keywords: qo‘shilgan qiymat solig‘i; davlat budjeti; daromad; soliq stavkasi; soliq imtiyozi (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:3:id:4649

DOI: 10.5281/zenodo.15085207

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