YURIDIK SHAXSLAR FOYDASIGA SOLIQ SOLISH AMALIYOTI VA UNI RIVOJLANTIRISH MUAMMOLARI
Keywords:
Kalit so‘zlar: yuridik shaxslar, foyda solig‘i, soliqqa tortish, soliq siyosati, soliq yuklamasi, davlat byudjeti, soliq imtiyozlari, soliq ma’murchiligi, iqtisodiy rivojlanish, soliq tizimini takomillashtirish., Keywords: legal entities, corporate profit tax, taxation, tax policy, tax burden, state budget, tax incentives, tax administration, economic development, tax system improvement.Abstract
Annotatsiya. Mazkur maqolada yuridik shaxslar foydasiga soliq solish amaliyotining nazariy va amaliy jihatlari tahlil qilingan. Shuningdek, foyda solig‘ining iqtisodiyotdagi o‘rni, uni hisoblash va undirish mexanizmlari hamda amaldagi tizimdagi mavjud muammolar yoritilgan. Tadqiqot davomida yuridik shaxslar foyda solig‘ini takomillashtirish, soliqqa tortish bazasini kengaytirish va soliq yukini optimallashtirish bo‘yicha taklif hamda tavsiyalar ishlab chiqilgan. Natijada foyda solig‘i tizimini rivojlantirish orqali davlat byudjeti daromadlarini oshirish va tadbirkorlik subyektlari faoliyatini qo‘llab-quvvatlash imkoniyatlari asoslab berilgan.
Abstract. This article analyzes the theoretical and practical aspects of corporate profit taxation. It examines the role of profit tax in the economy, the mechanisms of its calculation and collection, and highlights the existing problems in the current taxation system. During the research, proposals and recommendations were developed to improve corporate profit taxation, expand the tax base, and optimize the tax burden. The study substantiates that improving the profit tax system can contribute to increasing state budget revenues and supporting the activities of business entities.
