JISMONIY SHAXSLAR YER SOLIG‘INI HISOBLASHDA HUDUDIY KOEFFITSIYENTLARNI QO‘LLASHNI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.19696916Keywords:
yer solig‘i, jismoniy shaxslar, soliqqa tortish tizimi, hududiy koeffitsiyentlar, soliq ma’murchiligi, differensial yondashuv, soliq stavkalari, yer resurslari, soliq undirish mexanizmi, soliq bazasiAbstract
Ushbu maqolada jismoniy shaxslardan olinadigan yer solig‘ini hisoblashda hududiy koeffitsiyentlarni
qo‘llashning amaldagi holati hamda uni takomillashtirish masalalari tadqiq etilgan. Tadqiqot davomida yer uchastkalarining
joylashuvi, infratuzilma bilan ta’minlanganlik darajasi va bozor qiymatidan kelib chiqib, soliq stavkalarini tabaqalashtirish
mexanizmlari tahlil qilingan. Maqolada soliq ma’murchiligini raqamlashtirish va geoaxborot tizimlarini (GIS) joriy etish
orqali hududiy koeffitsiyentlarni aniq belgilash bo‘yicha ilmiy takliflar ilgari surilgan
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