Soliq tizimini barqarorligini belgilovchi omillar tahlili
DOI:
https://doi.org/10.5281/zenodo.15493555Keywords:
soliq tizimi, soliq siyosati, barqarorlik, soliq ma’murchiligi, budjet tushumlari, norasmiy iqtisodiyot, fiskal barqarorlik, makroiqtisodiy muvozanat, soliq islohotlari, soliq bazasiAbstract
Mazkur maqolada soliq tizimining barqarorligini ta’minlovchi asosiy omillar tahlil etilgan. Jumladan, soliq
siyosatining izchilligi, iqtisodiy o‘sish sur’atlari, budjet daromadlarining tuzilmasi, soliq ma’murchiligi samaradorligi,
shuningdek norasmiy iqtisodiyot ulushining kamaytirilishi kabi omillar soliq tizimining mustahkamligi va samarali
faoliyat yuritishida hal qiluvchi ahamiyatga ega ekani asoslab berilgan. Tahlil davomida O‘zbekiston misolida mavjud
holat o‘rganilib, xalqaro tajriba bilan solishtirma yondashuv asosida baholovlar keltirilgan. Xulosa qismida esa soliq
tizimi barqarorligini ta’minlashga qaratilgan amaliy taklif va tavsiyalar ishlab chiqilgan. Mazkur maqola iqtisodiy siyosat
yurituvchilari, soliq organlari xodimlari hamda ilmiy tadqiqotchilar uchun foydali bo‘lishi mumkin.
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