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Yakka Tartibdagi Tadbirkorlar Tomonidan Xodimlar Daromadidan Soliqni To‘Lov Manbaida Ushlab Qolish Mexanizmini Takomillashtirish

Author

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  • Mirza Sabirov

Abstract

Mazkur maqolada yakka tartibdagi tadbirkorlar tomonidan xodimlarga mehnatga haqto‘lash tarzida to‘lanadigan daromadlardan soliqni to‘lov manbaida ushlab qolish mexanizmini takomillashtirishmasalalari tadqiq etilgan. Unda kichik tadbirkorlik subyektlari faoliyatida soliq agenti institutining ahamiyati,xodimlar daromadlarini soliqqa tortishda hisob-kitoblarning shaffofligini ta’minlash hamda budjet daromadlarinibarqaror shakllantirishdagi o‘rni yoritilgan. Shuningdek, yakka tartibdagi tadbirkorlar tomonidan xodimlardaromadidan soliqni belgilangan tartibda hisoblab chiqarish, to‘lov manbaida ushlab qolish va budjetga o‘tkazishmexanizmini soddalashtirish orqali soliq ma’murchiligini takomillashtirish, norasmiy bandlikni qisqartirish vasoliq intizomini kuchaytirish imkoniyatlari asoslab berilgan. Maqolada mazkur mexanizmni amaliyotga samaralijoriy etish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan

Suggested Citation

  • Mirza Sabirov, 2026. "Yakka Tartibdagi Tadbirkorlar Tomonidan Xodimlar Daromadidan Soliqni To‘Lov Manbaida Ushlab Qolish Mexanizmini Takomillashtirish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(6), June.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:6:id:10790
    DOI: 10.5281/zenodo.20560518
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