KICHIK BIZNES SUBYEKTLARINI SOLIQQA TORTISH ORQALI RAG‘BATLANTIRISH TIZIMINI RIVOJLANTIRISH
DOI:
https://doi.org/10.5281/zenodo.19694113Keywords:
kichik biznes, soliqqa tortish, soliq siyosati, soliq imtiyozlari, rag‘batlantirish mexanizmlari, soddalashtirilgan soliq tizimi, raqamli iqtisodiyot, investitsiya, iqtisodiy samaradorlikAbstract
Bugungi kunda kichik biznes subyektlarini qo‘llab-quvvatlash va ularning iqtisodiyotdagi rolini kuchaytirish
dolzarb masalalardan biri hisoblanadi. Ushbu maqolada kichik biznes subyektlarini soliqqa tortish orqali rag‘batlantirish
tizimini rivojlantirishning nazariy va amaliy jihatlari tahlil qilinadi. Tadqiqot davomida soliq mexanizmlarining kichik biznes
faoliyatiga ta’siri, xususan, soliq stavkalari, imtiyozlar, soddalashtirilgan tizimlar hamda raqamli soliq boshqaruvining
o‘rni o‘rganildi. Shuningdek, soliq siyosatini takomillashtirish orqali investitsion faollikni oshirish, iqtisodiy barqarorlikni
mustahkamlash va tadbirkorlik muhitini yaxshilash imkoniyatlari asoslab berildi. Natijada, kichik biznes subyektlarini
soliqqa tortish orqali rag‘batlantirish tizimini yanada rivojlantirish bo‘yicha ilmiy asoslangan takliflar ishlab chiqildi
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