Budjet daromadlrini shakllntirishda jismoniy shaxslardan olinadigan daromad solig‘ining tutgan o‘rni

Marjona Gulmurodova, Xumora Jo‘rabekova and Umida Yuldasheva

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 4

Abstract: So‘nggi yillarda respublikamizda soliq islohotlariga alohida e’tibor qaratilib, soliq organlari faoliyatini tubdanisloh qilish, soliq qonunchiligini soddalashtirish va tadbirkorlik subyektlarini qo‘llab-quvvatlashga qaratilgan choratadbirlarmuntazam amalga oshirilmoqda. Shu nuqtai nazardan, Prezidentimiz va Hukumatimiz tomonidan so‘nggi yillardaqabul qilinayotgan farmon va qarorlarning soliq siyosatini liberallashtirish, tadbirkorlikni rivojlantirish, ijtimoiy sohanirag‘batlantirish, soliq yukini kamaytirish hamda soliq ma’murchiligini takomillashtirishga qaratilganligi alohida ahamiyatkasb etadi.Jismoniy shaxslarning daromad solig‘i tizimi davlat budjetining asosiy manbalaridan biri sifatida ob’ektiv zarurdir. Ushbusoliq, ayniqsa bozor iqtisodiyoti sharoitida, o‘z dolzarbligi va ahamiyatini yanada oshirib boradi. Chunki bozor iqtisodiyotidatadbirkorlar va ishbilarmonlarning aholiga nisbatan ulushi ortib borar ekan, ularning daromad darajasi ham oshishinitaqozo etadi.Ma’lumki, aholining pul daromadlarini mustahkamlash — hozirgi taraqqiyot bosqichida iqtisodiy va siyosiy jihatdanjamiyatimizning poydevorini tashkil etuvchi muhim yo‘nalishga aylanmoqda

Keywords: To‘g‘ridan-to‘g‘ri soliq; egri soliq; yuridik shaxs; jismoniy shaxs; daromad solig‘i; davlat budjeti; daromad; mulk. (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:4:id:5992

DOI: 10.5281/zenodo.15736152

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