FOYDA SOLIG‘INING O‘ZIGA XOS MUAMMOLI JIHATLARI

Xusan Zaripov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 12

Abstract: Maqolada bozor iqtisodiyoti sharoitida foyda solig‘ining mohiyati, uning hisob-kitobi va amaldagi soliqsiyosatidagi muammolar atroflicha tahlil qilingan. Buxgalteriya va soliq foydasi o‘rtasidagi tafovutlarning yuzaga kelishsabablari, xarajatlarning soliq hisobida tan olinishi bo‘yicha cheklovlar, amortizatsiya me’yorlari nomutanosibligi, zararlarnikeyingi yillarga ko‘chirish tartibidagi cheklovlar amaliy misollar asosida yoritilgan. Shuningdek, 2025-yil uchun o‘rtatadbirkorlik subyektlari tomonidan to‘langan soliqlar va o‘tkazilgan soliq auditlari natijalari statistik ma’lumotlar asosidatahlil qilingan. Tadqiqot natijasida foyda solig‘i ma’murchiligini soddalashtirish, zamonaviylashtirish va raqamlashtirishbo‘yicha takliflar ishlab chiqilgan.

Keywords: foyda solig‘i; soliq bazasi; soliq ma’murchiligi; amortizatsiya; xarajatlarning tan olinishi; soliq auditi; soliq siyosati; tadbirkorlik; soliq yuklamasi; bozor iqtisodiyoti (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:12:id:8130

DOI: 10.5281/zenodo.17835938

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