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Jismoniy shaxslar daromadlarini soliqqa tortish tizimining institutsional va iqtisodiy asoslari

Author

Listed:
  • Nargiza Kuzieva
  • Manzura Bobomuratova

Abstract

Maqolada jismoniy shaxslar daromadlarini soliqqa tortish tizimining institutsional va iqtisodiy asoslari chuqurtahlil qilingan. Mavzu doirasida ushbu soliq turining davlat moliyasini barqaror boshqarishdagi o‘rni, daromadlarni adolatlitaqsimlash, iqtisodiy faollikni rag‘batlantirishdagi rollari ko‘rib chiqilgan. Tadqiqotda dunyo amaliyotida qo‘llanilayotganturli soliq tizimlari va ularning samaradorlik ko‘rsatkichlari tahlil qilinib, O‘zbekiston sharoitidagi amaliy mexanizmlar vaularni takomillashtirish yo‘llari asoslangan. Xususan, progressiv, proporsional va bilvosita soliq usullari, shuningdek, soliqimtiyozlari va raqamli ma’muriyatchilikning ahamiyati yoritilgan. Maqola yakunlarida jismoniy shaxslar daromadlaridanolinadigan soliqni takomillashtirishga qaratilgan ilmiy asoslangan taklif va xulosalar bayon etilgan.

Suggested Citation

  • Nargiza Kuzieva & Manzura Bobomuratova, 2025. "Jismoniy shaxslar daromadlarini soliqqa tortish tizimining institutsional va iqtisodiy asoslari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(5), May.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:5:id:5607
    DOI: 10.5281/zenodo.15569778
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