TEMIR YO‘L TRANSPORTIDA SOLIQQA TORTISHNING O‘ZIGA XOS XUSUSIYATLARI TAHLILI (“O‘ZBEKISTON TEMIR YO‘LLARI” AJ MISOLIDA)
DOI:
https://doi.org/10.5281/zenodo.19918777Keywords:
temir yo‘l transporti, soliqqa tortish, soliq siyosati, transport infratuzilmasi, davlat tartibga solishi, investitsiya, subsidiyalar, imtiyozlar, iqtisodiy samaradorlikAbstract
Mazkur maqolada temir yo‘l transportida soliqqa tortishning o‘ziga xos xususiyatlari O‘zbekiston temir
yo‘llari AJ misolida tahlil qilinadi. Tadqiqotda temir yo‘l sohasining iqtisodiy va tashkiliy xususiyatlari, davlat tomonidan
tartibga solish mexanizmlari hamda soliq siyosatining o‘ziga xos jihatlari ko‘rib chiqilgan. Shuningdek, transport infratuzilmasining
strategik ahamiyati, investitsion jarayonlar, subsidiyalar va imtiyozlar tizimi hamda ularning soliqqa tortish
tizimiga ta’siri o‘rganilgan. Natijada, temir yo‘l transportida samarali soliq siyosatini shakllantirish bo‘yicha taklif va tavsiyalar
ishlab chiqilgan.
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