YAKKA TARTIBDAGI TADBIRKORLAR TOMONIDAN XODIMLAR DAROMADIDAN SOLIQNI TO‘LOV MANBAIDA USHLAB QOLISH MEXANIZMINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.20560518Keywords:
yakka tartibdagi tadbirkor, xodimlar daromadi, daromad solig‘i, soliq agenti, to‘lov manbaida ushlab qolish, mehnatga haq to‘lash, soliq ma’murchiligi, kichik tadbirkorlik, norasmiy bandlik, soliq intizomi, budjet daromadlari, soliq hisoboti, soliq mexanizmiAbstract
Mazkur maqolada yakka tartibdagi tadbirkorlar tomonidan xodimlarga mehnatga haq
to‘lash tarzida to‘lanadigan daromadlardan soliqni to‘lov manbaida ushlab qolish mexanizmini takomillashtirish
masalalari tadqiq etilgan. Unda kichik tadbirkorlik subyektlari faoliyatida soliq agenti institutining ahamiyati,
xodimlar daromadlarini soliqqa tortishda hisob-kitoblarning shaffofligini ta’minlash hamda budjet daromadlarini
barqaror shakllantirishdagi o‘rni yoritilgan. Shuningdek, yakka tartibdagi tadbirkorlar tomonidan xodimlar
daromadidan soliqni belgilangan tartibda hisoblab chiqarish, to‘lov manbaida ushlab qolish va budjetga o‘tkazish
mexanizmini soddalashtirish orqali soliq ma’murchiligini takomillashtirish, norasmiy bandlikni qisqartirish va
soliq intizomini kuchaytirish imkoniyatlari asoslab berilgan. Maqolada mazkur mexanizmni amaliyotga samarali
joriy etish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan
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