JISMONIY SHAXSLAR DAROMADLARINI SOLIQQA TORTISH BO‘YICHA XORIJIY MAMLAKATLAR TAJRIBASI HAMDA SOLIQ MA’MURCHILIGINI TAKOMILLASHTIRISH ORQALI SOLIQ BAZASINI KENGAYTIRISH YO‘LLARI
DOI:
https://doi.org/10.5281/zenodo.23602533Abstract
Ushbu maqolada jismoniy shaxslar daromadlarini soliqqa tortish bo‘yicha xalqaro tajriba, xususan, rivojlangan va rivojlanayotgan mamlakatlardagi soliqqa tortish modellari hamda soliq ma’murchiligi tahlil qilinadi. Shuningdek, O‘zbekistonda soliq bazasini kengaytirish, yashirin iqtisodiyot ulushini qisqartirish hamda daromadlarni deklaratsiyalash tizimini takomillashtirish bo‘yicha ilmiy-amaliy taklif va tavsiyalar berilgan.Keywords
JSHDS, progressiv soliq shkalasi, proporsional soliq, soliq ma’murchiligi, soliq bazasi, umumiy daromadlarni deklaratsiyalash, soliq chegirmalari, yashirin iqtisodiyotReferences
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