DAROMADLARNI SOLIQQA TORTISHNING XORIJIY DAVLATLAR TAJRIBASI
DOI:
https://doi.org/10.5281/zenodo.21186897Keywords:
daromad solig‘i, soliqqa tortish tizimi, xorijiy tajriba, Fransiya soliq tizimi, Angliya soliq tizimi, progressiv soliq stavkalari, shaxsiy chegirma, soliq yuki, soliq imtiyozlari, fiskal barqarorlikAbstract
Mazkur maqolada daromadlarni soliqqa tortishning xorijiy davlatlar tajribasi Fransiya
va Angliya misolida tahlil qilingan. Unda 2021–2025-yillar davomida jismoniy shaxslar daromadlariga
qo‘llanilgan soliq stavkalari, progressiv soliqqa tortish mexanizmi, shaxsiy chegirmalar, soliq imtiyozlari
va yuqori daromadli qatlamga nisbatan soliq yukining o‘zgarish tendensiyalari yoritilgan. Fransiya
tajribasida soliq stavkalarining daromad miqdoriga qarab bosqichma-bosqich oshib borishi hamda soliq
chegaralarining inflyatsiyaga moslashtirilishi ijtimoiy adolatni ta’minlash vositasi sifatida ko‘rib chiqilgan.
Angliya tajribasida esa shaxsiy chegirma tizimi, asosiy, yuqori va qo‘shimcha stavkalarning qo‘llanilishi
hamda soliq chegaralarining muzlatilishi natijasida fiskal tushumlar barqarorligini ta’minlashga qaratilgan
yondashuv tahlil etilgan. Tadqiqot natijalari xorijiy tajribadan kelib chiqib, daromad solig‘i yukini adolatli
taqsimlash, soliq bazasini kengaytirish va budjet daromadlari barqarorligini ta’minlash bo‘yicha ilmiyamaliy
xulosalar ishlab chiqishga xizmat qiladi.
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