Aksiyadorlik jamiyatlarida sof foydani taqsimlash bilan bog‘liq bo‘lgan soliq solish masalalari

Otabek Suyunov

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

Abstract: Mazkur maqola aksiyadorlik jamiyatlari va boshqa xo‘jalik yurituvchi subyektlarda dividend siyosati bilan bog‘liqsoliq ma’muriyatchiligini takomillashtirish masalalariga bag‘ishlangan. Xususan, dividendlardan to‘lov manbayida soliqushlab qolish, uning amaldagi normativ-huquqiy bazasi va amaliyotda qo‘llanishi, shuningdek, buxgalterlar hamda soliqxodimlari uchun yuzaga keladigan muammolar va ularni hal etish yo‘llari yoritiladi. Hozirgi sharoitda dividendlar bo‘yichahisob-kitoblarning to‘g‘ri yuritilishi davlat byudjeti daromadlarining barqaror tushumlarini ta’minlash, korxonalarning soffoydasi ustidan samarali nazoratni amalga oshirish hamda soliq siyosatining strategik maqsadlariga erishishda muhimahamiyat kasb etadi. Shu bilan birga, maqolada soliq imtiyozlari va ularning dividend soliqlariga ta’siri, soliq stavkalaridarajasi hamda ularning biznes subyektlarining moliyaviy faoliyatiga qo‘shimcha yuk bo‘lish ehtimoli tahlil qilinadi

Keywords: mulkchilik shakli; aksiyadorlik jamiyatlari; dividend; sof foyda; soliq; foyda solig‘i; soliq imtiyozlari; soliq stavkasi; soliq munosabatlari; soliq siyosati; davlat byudjeti; soliq ma’muriyatchiligi; soliq yuki (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:6890

DOI: 10.5281/zenodo.17108119

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