SOLIQ BAZASI TUSHUNCHASI, UNING MAZMUNI VA IQTISODIY MOHIYATI
DOI:
https://doi.org/10.5281/zenodo.22623365Abstract
Soliq bazasining davlat budjeti daromadlarini shakllantirishdagi o‘rni va uning fiskal
samaradorlikka ta’siri tadqiq etilgan. Soliq bazasining iqtisodiy-huquqiy mazmuni yoritilib, uning kengligi,
diversifikatsiyasi va barqarorligi fiskal samaradorlikni belgilovchi muhim mezonlar sifatida asoslangan. Soliq
bazasini kengaytirishning iqtisodiy, institutsional va ma’muriy mexanizmlari tahlil qilinib, soliqqa tortish qamrovini
kengaytirishning budjet daromadlari barqarorligini ta’minlashdagi ahamiyati ochib berilgan. Shuningdek, soliq
bazasi va soliq tushumlari o‘rtasidagi o‘zaro bog‘liqlik asosida O‘zbekistonda soliq bazasini takomillashtirishning
ustuvor yo‘nalishlari belgilangan
Keywords
soliq bazasi, soliq salohiyati, soliq tushumlari, davlat budjeti, fiskal samaradorlik, soliq ma’muriyatchiligi, soliq bazasini kengaytirish, budjet barqarorligiReferences
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