Soliqlarning mahalliy moliyaviy barqarorlikdagi ahamiyati.
DOI:
https://doi.org/10.5281/zenodo.17606745Keywords:
soliqlar, mahalliy moliyaviy barqarorlik, byudjet tushumlari, fiskal mustaqillik, soliq ma’murchiligiAbstract
Ushbu maqolada soliqlarning mahalliy moliyaviy barqarorlikdagi ahamiyati nazariy va amaliy jihatdan tahlil
qilingan. Mahalliy byudjetlarning asosiy daromad manbai sifatida soliqlarning o‘rni, ularning hududiy moliyaviy mustaqillikni
oshirishdagi roli, soliq tushumlari barqarorligi va soliq ma’murchiligi samaradorligi yoritilgan. Shuningdek, xalqaro tajriba
asosida soliqlarni boshqarishni takomillashtirish bo‘yicha takliflar ishlab chiqilgan.
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