Individual tadbirkorlik va mustaqil bandlik asosida olinadigan daromadlarni soliqqa tortishning fundamental asoslari
DOI:
https://doi.org/10.5281/zenodo.17217343Keywords:
individual tadbirkorlik, o‘zini o‘zi band qilish, soliq mexanizmi, adolat va tenglik, soddalik va shaffoflik, iqtisodiy samaradorlik, ijtimoiy barqarorlik, fiskal barqarorlikAbstract
Mazkur maqolada individual tadbirkorlik va o‘zini o‘zi band qilgan shaxslarning iqtisodiy tizimdagi o‘rni hamda
ularning soliq mexanizmi orqali boshqarilishi nazariy jihatdan tahlil qilingan. Individual faoliyat turlari aholi bandligini
ta’minlash, iqtisodiy faollikni rag‘batlantirish va ijtimoiy barqarorlikka hissa qo‘shishi bilan birga, ularni samarali soliqqa
tortish davlat budjeti uchun barqaror daromad manbai hisoblanishi qayd etilgan. Maqolada adolat va tenglik, soddalik
va shaffoflik, iqtisodiy va ma’muriy samaradorlik, inklyuzivlik va fiskal barqarorlik kabi asosiy tamoyillar yoritilgan hamda
xalqaro tajribalar misolida ularning ahamiyati tahlil qilingan. Tadqiqot natijalariga ko‘ra, individual tadbirkorlik va o‘zini o‘zi
band qilish faoliyatlarini soliq mexanizmi orqali boshqarish davlat moliyaviy siyosatini mustahkamlash, soya iqtisodiyoti
ulushini kamaytirish va ijtimoiy kafolatlarni kengaytirishda muhim ahamiyat kasb etadi.
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