Jismoniy shaxslar daromadlarini soliqqa tortish tizimining institutsional va iqtisodiy asoslari

Nargiza Kuzieva and Manzura Bobomuratova

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 5

Abstract: Maqolada jismoniy shaxslar daromadlarini soliqqa tortish tizimining institutsional va iqtisodiy asoslari chuqurtahlil qilingan. Mavzu doirasida ushbu soliq turining davlat moliyasini barqaror boshqarishdagi o‘rni, daromadlarni adolatlitaqsimlash, iqtisodiy faollikni rag‘batlantirishdagi rollari ko‘rib chiqilgan. Tadqiqotda dunyo amaliyotida qo‘llanilayotganturli soliq tizimlari va ularning samaradorlik ko‘rsatkichlari tahlil qilinib, O‘zbekiston sharoitidagi amaliy mexanizmlar vaularni takomillashtirish yo‘llari asoslangan. Xususan, progressiv, proporsional va bilvosita soliq usullari, shuningdek, soliqimtiyozlari va raqamli ma’muriyatchilikning ahamiyati yoritilgan. Maqola yakunlarida jismoniy shaxslar daromadlaridanolinadigan soliqni takomillashtirishga qaratilgan ilmiy asoslangan taklif va xulosalar bayon etilgan.

Keywords: jismoniy shaxslar; daromad solig‘i; progressiv shkala; proporsional soliq; soliq siyosati; institutsional asoslar; iqtisodiy adolat; soliq imtiyozlari; soliq ma’muriyatchiligi; daromadlar taqsimoti (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:5:id:5607

DOI: 10.5281/zenodo.15569778

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