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Soliq Bazasi Tushunchasi, Uning Mazmuni Va Iqtisodiy Mohiyati

Author

Listed:
  • Nilufar Gadoyeva

Abstract

Soliq bazasining davlat budjeti daromadlarini shakllantirishdagi o‘rni va uning fiskalsamaradorlikka ta’siri tadqiq etilgan. Soliq bazasining iqtisodiy-huquqiy mazmuni yoritilib, uning kengligi,diversifikatsiyasi va barqarorligi fiskal samaradorlikni belgilovchi muhim mezonlar sifatida asoslangan. Soliqbazasini kengaytirishning iqtisodiy, institutsional va ma’muriy mexanizmlari tahlil qilinib, soliqqa tortish qamrovinikengaytirishning budjet daromadlari barqarorligini ta’minlashdagi ahamiyati ochib berilgan. Shuningdek, soliqbazasi va soliq tushumlari o‘rtasidagi o‘zaro bog‘liqlik asosida O‘zbekistonda soliq bazasini takomillashtirishningustuvor yo‘nalishlari belgilangan

Suggested Citation

  • Nilufar Gadoyeva, 2026. "Soliq Bazasi Tushunchasi, Uning Mazmuni Va Iqtisodiy Mohiyati," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(9), pages 201-207, September.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:9:id:12167
    DOI: 10.5281/zenodo.22623365
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