O'ZBEKISTONDA SOLIQQA TORTISHNING NAZARIY A SOSLARI VA SUD TIZIMI VA JARAYONLARI
Keywords:
Kalit so‘zlar: Soliqqa tortish, fiskal siyosat, soliq tizimi, iqtisodiy rivojlanish, O'zbekiston, soliq islohoti, davlat moliyasi.Abstract
Annotatsiya: Soliqqa tortish davlat moliyasining asosiy tarkibiy qismi bo'lib, barqaror iqtisodiy rivojlanish, daromadlarni qayta taqsimlash va makroiqtisodiy barqarorlikni ta'minlashning muhim vositasidir. Ushbu tadqiqot soliqqa tortishning nazariy asoslarini, uning tasniflarini va asosiy tamoyillarini, shuningdek, O'zbekistondagi soliq tizimining tuzilishi va so'nggi islohotlarini o'rganadi. Tadqiqotda sifatli analitik yondashuv qo'llaniladi, klassik va zamonaviy iqtisodiy nazariyalarni milliy qonunchilik bazasi va xalqaro eng yaxshi amaliyotlar bilan bir qatorda ko'rib chiqadi. O'zbekistonning so'nggi soliq islohotlari, jumladan, soliq stavkalarini pasaytirish, soliq ma'muriyatchiligini raqamlashtirish va hisobot berish tartiblarini soddalashtirish biznes muhitini sezilarli darajada yaxshiladi va ixtiyoriy ravishda rioya qilishni oshirdi. Biroq, soliq bazasini kengaytirish, soyali iqtisodiyotni kamaytirish va soliq imtiyozlarini optimallashtirishda muammolar saqlanib qolmoqda. Maqolada soliq ma'muriyatchiligini yanada modernizatsiya qilish, raqamli texnologiyalarni integratsiyalash va global standartlarga moslashtirish soliq tizimining samaradorligini oshirish uchun juda muhim ekanligi haqida xulosa qilinadi. Ushbu chora-tadbirlar nafaqat fiskal barqarorlikni mustahkamlaydi, balki investitsiya jozibadorligi va uzoq muddatli iqtisodiy o'sishni rag'batlantiradi.
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