KICHIK BIZNES SUBYEKTLARINING SOLIQ YUKI VA YENGILLIKLARI, AMALDAGI SIYOSATNING SAMARADORLIK TAHLILI
Abstract
Annotatsiya: Mazkur maqolada O‘zbekiston Respublikasida kichik biznes
subyektlari uchun amal qilayotgan soliqqa tortish tizimining o‘ziga xos jihatlari, soliq
yukining kamaytirilishi va imtiyozlarning iqtisodiy samaradorlikka ta’siri tahlil
qilinadi. Tadqiqotda soddalashtirilgan soliqqa tortish tizimining joriy etilishi, soliq
stavkalarining pasaytirilishi hamda ma’muriy jarayonlarning raqamlashtirilishi
kichik korxonalar faoliyatiga ijobiy ta’sir ko‘rsatayotgani ilmiy asosda yoritilgan.
Shuningdek, maqolada nol stavkali foyda solig‘i, QQSdan ixtiyoriy foydalanish huquqi
va soliq to‘lovlarini bo‘lib-bo‘lib to‘lash imkoniyatining moliyaviy barqarorlikni
mustahkamlashdagi roli ko‘rsatib beriladi. Muallif tomonidan ishlab chiqilgan
konseptual model kichik biznesning soliq yuki, rasmiy sektorga jalb etilish darajasi,
hududiy iqtisodiy faollik va ETR (Effective Tax Rate) modeli orqali siyosat
samaradorligini baholash imkoniyatlarini umumlashtiradi. Tadqiqot natijalari soliqqa
oid siyosatni adolat, shaffoflik va iqtisodiy faollikni rag‘batlantirish tamoyillariga
asoslangan mexanizm sifatida takomillashtirish zarurligini ko‘rsatadi.
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