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Bilvosita soliqqa tortish nazariyasi

Author

Listed:
  • Ilxomjon Ergashev

Abstract

Bilvosita soliqqa tortish nazariyasi iqtisodiy sohada muhim ahamiyatga ega bo‘lib, maqolada davlat soliqsiyosatining yashirin va bevosita bo‘lmagan shakllarini o‘rganish, shuningdek, soliq to‘lashni to‘g‘ridan-to‘g‘ri emas,balki boshqa iqtisodiy jarayonlar orqali amalga oshirish masalalari ko‘rib chiqiladi. Bilvosita soliqlar iste’molchilar yokiishlab chiqaruvchilar orqali, qo‘shimcha narxlar yoki ishlab chiqarish xarajatlari shaklida yig‘ilishi haqida so‘z boradi.Ushbu yondashuvda haqiqiy soliq to‘lovchi ko‘pincha yashirilgan bo‘lib, iste’molchilar yoki fuqarolar tomonidan to‘lanishita’kidlanadi. Maqola so‘ngida ilmiy takliflar va amaliy tavsiyalar berilgan.

Suggested Citation

  • Ilxomjon Ergashev, 2024. "Bilvosita soliqqa tortish nazariyasi," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 2(12), December.
    • Handle: RePEc:teu:ged000:v:2:y:2024:i:12:id:3974
    DOI: 10.5281/zenodo.15519218
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