SOLIQ STAVKALARINI TABAQALASHTIRISHNING TADBIRKORLIK FAOLIYATINI RIVOJLANISHGA TA’SIRI
DOI:
https://doi.org/10.5281/zenodo.18548040Ключевые слова:
soliq stavkalari, tabaqalashtirish, tadbirkorlik faoliyati, kichik va o‘rta biznes, soliq yukining ta’siri, soliq siyosati, investitsion faollik, norasmiy iqtisodiyot, soliq imtiyozlari, soliq ma’muriyati, iqtisodiy rivojlanish, soliq bazasiАннотация
Mazkur maqolada soliq stavkalarini tabaqalashtirishning tadbirkorlik faoliyatini rivojlantirishga ta’siri ilmiynazariy
va amaliy jihatdan tahlil qilinadi. Tadqiqot jarayonida soliq yukining biznes subyektlari faoliyatiga ta’siri, soliq
stavkalarining moslashuvchanligi hamda ularning kichik va o‘rta tadbirkorlikni qo‘llab-quvvatlashdagi roli o‘rganiladi.
Soliq stavkalarini tabaqalashtirish orqali iqtisodiy faollikni rag‘batlantirish, investitsion muhitni yaxshilash va norasmiy
iqtisodiyot ulushini qisqartirish imkoniyatlari asoslab beriladi. Shuningdek, differensial soliq siyosatining tadbirkorlik
subyektlari daromadliligi, raqobatbardoshligi va barqaror rivojlanishiga ta’siri tahlil qilinadi. Tadqiqot natijalari soliq
siyosatini takomillashtirish, biznes muhitini yanada qulaylashtirish hamda tadbirkorlikni davlat tomonidan qo‘llabquvvatlash
mexanizmlarini rivojlantirishda amaliy ahamiyat kasb etadi
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