Bilvosita soliqqa tortish nazariyasi

Ilxomjon Ergashev

GREEN ECONOMY AND DEVELOPMENT, 2024, vol. 2, issue 12

Abstract: Bilvosita soliqqa tortish nazariyasi iqtisodiy sohada muhim ahamiyatga ega bo‘lib, maqolada davlat soliqsiyosatining yashirin va bevosita bo‘lmagan shakllarini o‘rganish, shuningdek, soliq to‘lashni to‘g‘ridan-to‘g‘ri emas,balki boshqa iqtisodiy jarayonlar orqali amalga oshirish masalalari ko‘rib chiqiladi. Bilvosita soliqlar iste’molchilar yokiishlab chiqaruvchilar orqali, qo‘shimcha narxlar yoki ishlab chiqarish xarajatlari shaklida yig‘ilishi haqida so‘z boradi.Ushbu yondashuvda haqiqiy soliq to‘lovchi ko‘pincha yashirilgan bo‘lib, iste’molchilar yoki fuqarolar tomonidan to‘lanishita’kidlanadi. Maqola so‘ngida ilmiy takliflar va amaliy tavsiyalar berilgan.

Keywords: fiskal siyosat; bilvosita soliqlar; soliqni yashirish; iste’mol soliqlari; soliqqa tortish usullari; soliqning iqtisodiy ta’siri; narx oshishi; soliq va iqtisodiy adolatsizlik; soliqdan qochish; soliqni taqsimlash. (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:2:y:2024:i:12:id:3974

DOI: 10.5281/zenodo.15519218

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