O‘ZBEKISTONDA SOLIQ TUSHUMLARI VA IQTISODIY O‘SISHNING EMPIRIK TAHLILI
DOI:
https://doi.org/10.5281/zenodo.22809792Annotatsiya
Ushbu tadqiqotda daromadlarni soliqqa tortishning iqtisodiy o‘sishga ta’siri O‘zbekiston misolida empirik jihatdan tahlil qilindi. Tadqiqotning dolzarbligi davlat xarajatlari va soliq siyosatining iqtisodiy o‘sishga ta’siri borasida mavjud ilmiy qarashlarning turlicha ekanligi bilan izohlanadi. Xususan, davlat daromadlarini shakl antirish maqsadida soliqlarni oshirish iqtisodiy faoliyatga turli darajada ta’sir ko‘rsatishi mumkin. Tadqiqot natijalaridan kelib chiqib, O‘zbekistonda iqtisodiy o‘sishni qo‘lab-quvvatlash maqsadida soliq siyosatini yanada takomilashtirish, soliq yukini maqbul ashtirish hamda tadbirkorlik faoliyatini rag‘batlantiruvchi fiskal mexanizmlarni kuchaytirish tavsiya etiladi.Kalit soʻzlar
Iqtisodiy o‘sish, foyda solig‘i, jismoniy shaxslardan olinadigan daromad solig‘i, soliqqa tortish, soliq siyosati, fiskal soisyat, empirik tahlilFoydalanilgan adabiyotlar roʻyxati
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