XORIJ TAJRIBALARIDA SOLIQ BAZASINI ANIQLASH TARTIBI METODOLOGIYASINING MAVJUD METODLARI VA ULARNING XUSUSIYATLARI

XORIJ TAJRIBALARIDA SOLIQ BAZASINI ANIQLASH TARTIBI METODOLOGIYASINING MAVJUD METODLARI VA ULARNING XUSUSIYATLARI

Authors

  • Sadokat Xalikchayeva

DOI:

https://doi.org/10.5281/zenodo.17559657

Keywords:

soliqlar, soliq tizimi, soliq bazasi, soliq bazasini aniqlash metodologiyasi, yashirin iqtisodiyot, raqamlashtirish, “Soliq mobil ilovasi”, E-Soliq.uz portali, “Hisob-faktura” elektron tizimlari

Abstract

Ushbu maqolada soliq bazasini aniqlash metodologiyasining xorijiy mamlakatlar tajribalari chuqur va atroflicha
tahlil etilgan bo‘lib, tadqiqot davomida rivojlangan, rivojlanayotgan va iqtisodiyoti past mamlakatlar soliq tizimida mavjud
asosiy soliqlarning bazasini aniqlashda qanday metod va usullardan foydalanilish jarayoni, qolaversa, bu jarayonlarning
kamchiliklaridan tortib afzalliklarigacha, ularning farqlari hamda o‘ziga xos xususiyatlari ochib berishga harakat qilingan

Author Biography

Sadokat Xalikchayeva

TDIU huzuridagi “Оʻzbekiston iqtisodiyotini rivojlantirishning
ilmiy asoslari va muammolari” ITM doktoranti (DSc)., PhD.,


References

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2. Ricardo, David, 1772-1823. On the Principles of Political Economy and Taxation. London :John Murray, 1817.

3. Mill, John Stuart. Principles of Political Economy . editeds by Laughlin, J. New York, (1884)

4. Marx, Karl, 1818-1883. Das Kapital, a Critique of Political Economy. Chicago :H. Regnery, 1959.

5. Marshall, Alfred, 1842-1924. Principles of Economics; an Introductory Volume. London :Macmillan, 1920.

6. Leon Walras., “Elementar iqtisodiy nazariya” (1874)

7. Vilfredo Pareto., Socioeconomic Research., (1906)

8. https://www.oecd.org/en/publications/choosing-a-broad-base-low-rate-approach-to-taxation_9789264091320

9. https://www.oecd.org/en/publications/choosing-a-broad-base-low-rate-approach-to

10. https://www.fu.gov.si/en/business_events_businesses/determining_the_method_for_assessing

11. https://www.taxpolicycenter.org/briefing-book/how-do-state-and-local-property-taxes-work

12. https://www.oecd.org/tax/consumption/international-vat-gst-guidelines.pdf

13. https://taxfoundation.org/research/all/federal/territorial-tax-system-oecd-review/

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Published

2025-11-01

How to Cite

Xalikchayeva , S. (2025). XORIJ TAJRIBALARIDA SOLIQ BAZASINI ANIQLASH TARTIBI METODOLOGIYASINING MAVJUD METODLARI VA ULARNING XUSUSIYATLARI. GREEN ECONOMY AND DEVELOPMENT, 3(11). https://doi.org/10.5281/zenodo.17559657
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