JAHON SAVDO TASHKILOTI TAMOYILLARI ASOSIDA SOLIQ SIYOSATINI MUVOFIQLASHTIRISHNING KONSEPTUAL ASOSLARI
DOI:
https://doi.org/10.5281/zenodo.20446023Keywords:
Jahon savdo tashkiloti, soliq siyosati, QQS, milliy rejim, savdo liberallashuvi, bilvosita soliqlar, soliq ma’murchiligi.Abstract
Maqolada milliy soliq siyosatini Jahon savdo tashkiloti (JST) prinsiplari asosida muvofiqlashtirishning
konseptual va nazariy asoslari tadqiq etilgan. Tadqiqotda JSTning milliy rejim, eng qulay sharoit rejimi (MFN),
diskriminatsiyaga yo‘l qo‘ymaslik va shaffoflik tamoyillarining milliy soliq tizimiga ta’siri baholangan. Xalqaro tajriba
asosida tashqi savdo liberallashuvi jarayonida import bojlari ulushining qisqarishi va QQS hamda aksizlar ulushining
ortishi tendensiyalari tahlil qilingan. Maqolada O‘zbekiston uchun JST qoidalariga mos soliq siyosatini shakllantirishning
ustuvor yo‘nalishlari bo‘yicha ilmiy takliflar ishlab chiqilgan
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