FOYDA SOLIG‘INING BANKLAR MOLIYAVIY HOLATIGA TA’SIRINI BAHOLASH
DOI:
https://doi.org/10.5281/zenodo.20666705Abstract
Mazkur maqolada foyda solig‘ining tijorat banklari moliyaviy holatiga ta’siri ATB “Sanoatqurilish
banki” misolida tahlil qilingan. Tadqiqot davomida bankning 2020–2025-yillar kesimidagi soliq
to‘langunga qadar bo‘lgan foydasi, foyda solig‘i, sof foydasi hamda samarali soliq stavkasi (ETR) dinamikasi
o‘rganilib, soliq yukining rentabellik ko‘rsatkichlari (ROE, ROA) va kapital jamg‘arilishiga ta’siri baholangan.
Shuningdek, xavf qiymati (Cost of Risk) o‘zgaruvchanligi sharoitida soliq yukining bank foydasiga ta’siri hamda
xususiylashtirishga tayyorgarlik jarayonida soliq omilining ahamiyati yoritilgan. Tadqiqot natijalari asosida
bankning soliq yukini optimallashtirish va moliyaviy barqarorligini mustahkamlash bo‘yicha ilmiy asoslangan
takliflar ishlab chiqilgan.
Keywords
foyda solig‘i, samarali soliq stavkasi, tijorat banklari, rentabellik, ROE, ROA, soliq yuki, xavf qiymati, sof foyda, moliyaviy barqarorlik.References
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