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O‘zbekiston Respublikasida tadbirkorlik subyektlarining yashirin iqtisodiyot ulushini qisqartirish hisobiga budjet daromadlari barqarorligini baholash amaliyoti

Author

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  • Ravshan Ikramov

Abstract

Mazkur maqolada tadbirkorlik subyektlariga xizmat ko‘rsatishni yangi bosqichga chiqarish, aholining soliqma’murchiligi bo‘yicha savodxonligini yanada oshirish, tadbirkorlikni qo‘llab-quvvatlash, teng raqobat sharoitini yaratishva iste’molchilarning huquqlarini kafolatlash hamda yashirin iqtisodiyotni jilovlashda keng jamoatchilikning faol ishtirokinirag‘batlantirishga asoslangan ma’murchilikni takomillashtirish yoritilgan. Keyingi yillarda dunyo mamlakatlari qisqa vauzoq muddatli byudjet-soliq siyosatiga oid strategiyasini ishlab chiqishda soliq to‘lovchilar tomonidan soliqdan qochishholatlarininh oldini olish va uni kamaytirishning turli xil mexanizmlarini joriy etishga alohida e’tibor bermoqda. Shu bilanbirgalikda, noqonuniy moliyaviy oqimlarni kamaytirish, soliq to‘lovchilar tomonidan soliqdan qochish holatlarini keltiribchiqaruvchi omillarni tahlil qilish, yashirin iqtisodiyotni kamaytirish orqali soliq to‘lashdan bo‘yin tovlash jarayonlariningilmiy-nazariy jihatlariga qaratilgan ilmiy tadqiqot ishlarini olib borish ustuvor yo‘nalishlardan biri bo‘lib qolmoqda. Shubilan birga, sohalar o‘rganilib, xorij tajribasi, mamlakatimizda uni qo‘llash bo‘yicha ilmiy-amaliy xulosa va takliflar shakllantirilgan.

Suggested Citation

  • Ravshan Ikramov, 2024. "O‘zbekiston Respublikasida tadbirkorlik subyektlarining yashirin iqtisodiyot ulushini qisqartirish hisobiga budjet daromadlari barqarorligini baholash amaliyoti," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 2(4), April.
    • Handle: RePEc:teu:ged000:v:2:y:2024:i:4:id:1791
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