SОLIQ SIYОSАTINING SОLIQLАR BАZАSIGА TАʼSIRINI BАHОLАSH USULLARI
DOI:
https://doi.org/10.55439/INS/vol1_iss6/101Abstract
Ushbu maqolada bugungi Yangi O’zbekiston iqtisodiyoti sharoitida soliq bazasini aniqlashning ahamiyati, soliq siyosatini amalga oshirishda xizmat qiladigan soliq dastaklari va soliq bazasini aniqlash tariblariga soliq siyosatining ta’sir darajasi masalalari, shuningdek, soliq siyosatining soliqlar bazasiga ta’sirini aniqlash usullari ko’rib chiqilgan.
Keywords
Soliqlar, soliq bazasi, soliq siyosati, soliq stavkasi, soliq imtiyozi, soliq ma’muriyatchiligi, regressive soliq siyosati, progressiv soliq siyosati, barqaror soliq siyosati.References
Data from Taxing Wages 2023 (OECD), https://oe.cd/taxingwages
Alan J. Auerbach., Martin Feldshteyn., “Handbook of Public Economics volume 4”, - October 21, 2002. Editors: A.J. Auerbach, M. Feldstein. Hardback ISBN: 9780444823151.
Musgrave R. A. Tax Analysis in Developing Country Settings. – World Bank, 1989.
Goolsbee A. Public policy in an AI economy. – National Bureau of Economic Research, 2018. – №. w24653.
Laffer A. B. Government exactions and revenue deficiencies //Cato J. – 1981. – Т. 1. – С.
Stiglitz J. E. On liberty, the right to know, and public discourse: the role of transparency in public life. – 1999.
Saez E., Slemrod J., Giertz S. H. The elasticity of taxable income with respect to marginal tax rates: A critical review //Journal of economic literature. – 2012. – Т. 50. – №. 1. – С. 3-50.
Клейменова М.О. Налоговое право: учебное пособие. - Московский финансово-промышленный университет "Синергия", 2013 г. http://ivo.garant.ru/#/document/57650527
АКТУАЛЬНЫЕ ВОПРОСЫ ФОРМИРОВАНИЯ ДОХОДОВ МЕСТНЫХ БЮДЖЕТОВ. http://elibrary.ru/item.asp?id=23215211
,11,12. Xalikchayeva, S. (2023). Soliqqa tortish sohasini tartibga solishda soliq bazasini aniqlashning metodologik asoslari. Iqtisodiy Taraqqiyot Va Tahlil, 1(3), 62–72. https://doi.org/10.60078/2992-877X-2023-vol1-iss3-pp62-72.
