Yuridik shaxslar birlashuvi orqali amalga oshiriladigan xufyona soliqdan qochish sxemalarini moliyaviy instrumentlar bilan bartaraf etish yo‘llari

Dilshod Toʻrayev

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 8

Abstract: Mazkur maqola O‘zbekiston Respublikasida yuridik shaxslar birlashuvi orqali amalga oshiriladigan xufyonasoliqdan qochish sxemalarini batafsil tahlil qiladi. Unda soliq to‘lovlaridan qochishning ikkita asosiy mexanizmi – tovaraylanmasi orqali soliq bazasini kamaytirish va birlashuvlar orqali xufyona faoliyatni yashirishga e’tibor qaratiladi.O‘zbekiston Respublikasida yuridik shaxslar birlashuvi orqali amalga oshiriladigan xufyona soliqdan qochish sxemalariningiqtisodiy barqarorlikka ta’siri chuqur tahlil qilinadi. Soliq bazasini kamaytirish va moliyaviy oqimlarni yashirish orqaliamalga oshiriladigan bu sxemalar regressiya tahlili yordamida statistik asosda baholanadi. Yuridik shaxslar birlashuviorqali amalga oshiriladigan xufyona soliqdan qochish sxemalarini moliyaviy instrumentlar bilan bartaraf etish uchun taklifva tavsiyalar ishlab chiqilgan.

Keywords: soliqdan qochish; yuridik shaxslar birlashuvi; moliyaviy instrumentlar; QQS; AOS; avtokameral tahlil; soliq xavfi; statistik tahlil; regression modellar; xufyona iqtisodiyoti; soliq stavkasi (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:8:id:6736

DOI: 10.5281/zenodo.16946512

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