Yevropa ittifoqi davlatlari tijorat banklarining soliq to‘lovlarini amalga oshirish tartibi
DOI:
https://doi.org/10.5281/zenodo.15575858Keywords:
Yevropa Markaziy banki, moliyaviy muassasalar, tijorat banklari, xavfga asoslangan aktivlar, soliq tizimi, banklar tomonidan to‘lanadigan soliqlar, soliq stavkalari, soliq imtiyozlari, korporativ daromad solig‘i, tijorat banklarining riskli aktivlari, sof foiz daromadi, sof foizsiz daromadiAbstract
Ushbu maqolada biz Yevropa tijorat banklariga qo‘llaniladigan maxsus soliqlarni banklarni kapitallashuviga
haqiqiy ta’sirini tahlil qilamiz. Tadqiqotimiz shuni ko‘rsatadiki, Yevropa tijorat banklari uchun yangi moliyaviy yig‘im
joriy etilishi ularning faoliyatini sezilarli darajada yomonlashtiradi va kredit berish kanallari orqali haqiqiy iqtisodiyotga
salbiy ta’sir ko‘rsatadi. Kredit munosabatlari bo‘yicha mikrodarajadagi ma’lumotlardan foydalanib, kreditga bo‘lgan talab
omillarini nazorat qilgan holda tijorat banklari to‘laydigan soliqlarga bog‘liq kredit portfeli taklifi bo‘yicha shokni aniqlaymiz.
Shuningdek, biz soliq qarzlarini to‘lashi zarur bo‘lgan kredit tashkilotlariga duch kelgan korxonalar uchun firmaga xos
miqdoriy ko‘rsatkichni hisoblaymiz. Tahlil natijalari shundan dalolat beradiki, soliq to‘lovlari investitsiya va ishlab chiqarish
hajmiga salbiy ta’sir ko‘rsatadi. Bizning natijalarimiz siyosat nuqtai nazaridan muhim ahamiyatga ega, chunki ular tijorat
banklariga qo‘llaniladigan ikkilamchi soliqlarning iqtisodiy oqibatlarini yoritib bergan. Shuningdek, Yevropa tijorat banklarini
soliqqa tortish amaliyotidagi ijobiy yutuqlarini mamlakatimiz soliq amaliyotiga qo‘llash bo‘yicha taklif va tavsiyalar ishlab
chiqilgan.
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