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Ikki Yoqlama Soliqqa Tortishning Oldini Olishning Xalqaro-Huquqiy Asoslari Va O‘Zbekiston Respublikasida Qo‘Llash Amaliyoti

Author

Listed:
  • Albina Sarsengalieva
  • Bakhitjan Sarsenbaev

Abstract

Ikki yoqlama soliqqa tortishni oldini olishning xalqaro-huquqiy asoslari, mazkur institutningshakllanish bosqichlari hamda zamonaviy xalqaro amaliyotda qo‘llanilayotgan asosiy yondashuvlar tahlil qilingan.Ikki tomonlama soliq shartnomalarining tuzilishi, ikki yoqlama soliqqa tortishni bartaraf etishning asosiy usullari— ozod etish, soliq krediti va soliq chegirmasi usullari — ularning xorijiy ilmiy tadqiqotlarda qayd etilgan iqtisodiysamaradorligi asosida qiyosiy baholangan. Shuningdek, doimiy muassasa, rezidentlik va daromad manbaiprinsiplari, haqiqiy huquqqa ega shaxs (beneficial owner) tushunchasi hamda soliq shartnomalaridan noqonuniyfoydalanishning oldini olishga qaratilgan mexanizmlar ilmiy jihatdan yoritilgan. O‘zbekiston Respublikasining ikkitomonlama soliq shartnomalari tizimi va milliy qonunchilikda xalqaro shartnomalarni qo‘llash amaliyoti tahlil qilinib,mavjud muammolar aniqlangan hamda ularni bartaraf etishga qaratilgan ilmiy-amaliy tavsiyalar ishlab chiqilgan.

Suggested Citation

  • Albina Sarsengalieva & Bakhitjan Sarsenbaev, 2026. "Ikki Yoqlama Soliqqa Tortishning Oldini Olishning Xalqaro-Huquqiy Asoslari Va O‘Zbekiston Respublikasida Qo‘Llash Amaliyoti," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(7), pages 516-523, July.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:7:id:11646
    DOI: 10.5281/zenodo.21377089
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