Soliq islohotlari: u qanday bo‘lishi kerak?

Alisher Hotamov

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

Abstract: O‘zbekistonda yangi soliq islohotlarini amalga oshirishga kirishilganiga yetti yillik davomida soliq to‘lovchilarzimmasidagi soliq yukini bosqichma-bosqich kamaytirish, soliq ma’murchiligining soddalashtirilishi natijasida soliqtizimining rag‘batlantiruvchilik xususiyati oshib bormoqda. Davlat budjetiga soliq tushumlari inflyatsiya ko‘rsatkichlaridanyuqori sur’atda oshib bormoqda. Shu bilan birgalikda, bu borada muayan ilmiy-amaliy ayrim muammolar ham mavjuddir.Ushbu maqolada soliq sohasining ana shu jihatlariga e’tibor beriladi.

Keywords: makroiqtisodiy barqarorlik; soliq tushumlari; soliq islohoti; iqtisodiy o‘sish; soliq siyosati; soliqqa tortish; soliq ma’murchiligi; soliq imtiyozlari; insofli soliq to‘lovchi; soliq to‘lashdan qochish; soliq strategiyasi; soliq siyosati taktikasi. (search for similar items in EconPapers)
Date: 2024
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