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Budjet daromadlrini shakllntirishda jismoniy shaxslardan olinadigan daromad solig‘ining tutgan o‘rni

Author

Listed:
  • Marjona Gulmurodova
  • Xumora Jo‘rabekova
  • Umida Yuldasheva

Abstract

So‘nggi yillarda respublikamizda soliq islohotlariga alohida e’tibor qaratilib, soliq organlari faoliyatini tubdanisloh qilish, soliq qonunchiligini soddalashtirish va tadbirkorlik subyektlarini qo‘llab-quvvatlashga qaratilgan choratadbirlarmuntazam amalga oshirilmoqda. Shu nuqtai nazardan, Prezidentimiz va Hukumatimiz tomonidan so‘nggi yillardaqabul qilinayotgan farmon va qarorlarning soliq siyosatini liberallashtirish, tadbirkorlikni rivojlantirish, ijtimoiy sohanirag‘batlantirish, soliq yukini kamaytirish hamda soliq ma’murchiligini takomillashtirishga qaratilganligi alohida ahamiyatkasb etadi.Jismoniy shaxslarning daromad solig‘i tizimi davlat budjetining asosiy manbalaridan biri sifatida ob’ektiv zarurdir. Ushbusoliq, ayniqsa bozor iqtisodiyoti sharoitida, o‘z dolzarbligi va ahamiyatini yanada oshirib boradi. Chunki bozor iqtisodiyotidatadbirkorlar va ishbilarmonlarning aholiga nisbatan ulushi ortib borar ekan, ularning daromad darajasi ham oshishinitaqozo etadi.Ma’lumki, aholining pul daromadlarini mustahkamlash — hozirgi taraqqiyot bosqichida iqtisodiy va siyosiy jihatdanjamiyatimizning poydevorini tashkil etuvchi muhim yo‘nalishga aylanmoqda

Suggested Citation

  • Marjona Gulmurodova & Xumora Jo‘rabekova & Umida Yuldasheva, 2025. "Budjet daromadlrini shakllntirishda jismoniy shaxslardan olinadigan daromad solig‘ining tutgan o‘rni," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(4), April.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:4:id:5992
    DOI: 10.5281/zenodo.15736152
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