JISMONIY SHAXSLARNING DAROMADLARINI SOLIQQA TORTISH TARTIBI VA UNING NAZARIY ASOSLARI
DOI:
https://doi.org/10.55439/INS/vol3_iss1/367Аннотация
Mazkur maqolada jismoniy shaxslarning daromadlaridan soliq undirishning muhim jihatlari keltirilgan. Jismoniy shaxslar daromadlarini soliqqa tortishning zarurligi va ahamiyati tahlil qilinib, ularning ijtimoiy-iqtisodiy ta’siri yoritilgan. Shuningdek, progressiv va proporsional soliqlarning adolatli taqsimotga ta’siri hamda investitsion daromadlarga nisbatan soliqlarning o‘rni muhokama qilingan. O‘zbekiston soliq tizimini takomillashtirishda jismoniy shaxslarning daromadlaridan undiriladigan soliqlarning asosiy funksiyalari asoslangan. Maqolada daromad solig‘i yig‘ish mexanizmlarining samaradorligi va adolatlilik darajasi iqtisodiy barqarorlik va byudjetga tushumlar nuqtai nazaridan tahlil etilgan.
Ключевые слова
jismoniy shaxslar daromad solig‘i, progressiv soliq stavkasini, soliq tizimi, soliq imtiyozlari va chegirmalar, soliq deklaratsiyasi, soliq siyosati, byudjet daromadlari, O‘zbekiston soliq islohotiБиблиографические ссылки
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