Soliq siyosatining inklyuziv rivojlanishni ta’minlashining huquqiy-me’yoriy asoslari
DOI:
https://doi.org/10.5281/zenodo.17035965Ключевые слова:
soliq siyosati, inklyuziv rivojlanish, huquqiy asoslar, iqtisodiy tenglik, soliq islohotlari, fiskal siyosat, ijtimoiy adolat, xalqaro tajriba, barqarorlik, qonunchilikАннотация
Ushbu maqolada soliq siyosatining inklyuziv rivojlanishni ta’minlashdagi huquqiy-me’yoriy asoslari tahlil
qilinadi. Inklyuziv iqtisodiy o‘sishni rag‘batlantirishda soliq siyosatining o‘rni, uning ijtimoiy adolat, iqtisodiy tenglik va
barqarorlikni ta’minlashdagi roli yoritilgan. Xalqaro tajribalar asosida, xususan, Yevropa Ittifoqi va Markaziy Osiyo
mamlakatlarining soliq qonunchiliklari asosida inklyuziv yondashuvlar soliq siyosatiga qanday tatbiq etilayotgani ko‘rib
chiqilgan. Shuningdek, O‘zbekiston soliq tizimida mavjud huquqiy asoslar va ularni takomillashtirish bo‘yicha takliflar
keltirilgan.
Библиографические ссылки
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Guidelines (https://www.oecd.org/tax/transfer-pricing/), OECD CRS Information (https://www.oecd.org/tax/automaticexchange/
common-reporting-standard/), EUR-Lex ATAD Directive (https://eur-lex.europa.eu/legal-content/EN/
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customs/business/company-tax/digital-economy-taxation_en)
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