Qo‘shilgan qiymatni soliqqa tortish uslubiyoti: xususiyatlari, vazifalari va muammolari

Shuxrat Xaitov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 9

Abstract: Maqolada Yangi O‘zbekiston soliq amaliyotida qo‘shilgan qiymatni soliqqa tortish uslubiyotining xususiyatlari,vazifalari, muammolari va ularni hal etish masalalari tadqiq etilgan. Mamlakat ijtimoiy-iqtisodiy rivojlanish istiqbollaridasoliq mexanizmining nazariy va uslubiy mazmunini asoslashga muallifning yondashuvi taklif etildi va bu soliqning muhimxususiyatlarini, uning qiymati va omil xususiyatini hamda davlat soliq mexanizmining ko‘p darajali tuzilishini aniqlashimkonini berdi. O‘zbekiston Respublikasi soliq tizimida qo‘shilgan qiymatni soliqqa tortishning samarali mexanizminiyaratish imkoniyatlari tadqiq etilgan hamda tavsiyalar ishlab chiqilgan.

Keywords: qiymat; qo‘shilgan qiymat; qo‘shimcha qiymat; qiymat nazariyalari; moliyaviy hisobotning xalqaro standartlari (MHXS); milliy hisoblar tizimi (MHT); qo‘shilgan qiymatni soliqqa tortish (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:9:id:6847

DOI: 10.5281/zenodo.17086903

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