O‘ZBEKISTONDA KICHIK BIZNES SUBYEKTLARINI SOLIQQA TORTISH TIZIMINING EVOLYUTSION RIVOJLANISHI VA ZAMONAVIY XUSUSIYATLARI
Abstract
O‘zbekistonda kichik biznes subyektlarini soddalashtirilgan soliqqa tortish tizimining 1998- yildan 2026-yilgacha bo‘lgan evolyutsion rivojlanishi uchta mezon — subyektni soddalashtirilgan rejimga o‘tkazish mezoni, chegara ko‘rsatkichi va soliq stavkasining tuzilishi — asosida davriylashtirilib, beshta bosqich doirasida tahlil qilingan. Taxminiy soliqqa tortish nazariyasi va “bunching” effekti doirasida 2026-yilgi soliq islohotining nazariy asoslari yoritilgan hamda chegara ko‘rsatkichlari bo‘yicha xalqaro qiyosiy tahlil amalga oshirilgan.Keywords
kichik biznes, soddalashtirilgan soliqqa tortish, taxminiy soliqqa tortish, “bunching” effekti, chegara ko‘rsatkichi, aylanmadan olinadigan soliq, tashkiliy-huquqiy shakl xavfi.References
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