JAHON SAVDO TASHKILOTI TAMOYILLARI ASOSIDA SOLIQ SIYOSATINI MUVOFIQLASHTIRISHNING KONSEPTUAL ASOSLARI
##semicolon##
https://doi.org/10.5281/zenodo.20446023##semicolon##
Jahon savdo tashkiloti, soliq siyosati, QQS, milliy rejim, savdo liberallashuvi, bilvosita soliqlar, soliq ma’murchiligi.##article.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
##submission.citations##
1. Bagwell, K., & Staiger, R. W. (1999). An economic theory of GATT. American Economic Review, 89(1), 215–248.
https://doi.org/10.1257/aer.89.1.215
2. Daly, M. (2005). The WTO and direct taxation (Discussion Paper No. 9). World Trade Organization.
3. Daly, M. (2006). WTO rules on direct taxation. The World Economy, 29(5), 527–557. https://doi.org/10.1111/j.1467-
9701.2006.00799.x
4. Li, J. (2005). Relationship between international trade law and national tax policy: A case study of China. Bulletin for
International Taxation, 59(2), 77–87.
5. Keen, M., & Ligthart, J. E. (2002). Coordinating tariff reduction and domestic tax reform. Journal of International
Economics, 56(2), 489–507.
6. Ebrill, L., Keen, M., Bodin, J.-P., & Summers, V. (2001). The Modern VAT. International Monetary Fund.
7. Organisation for Economic Co-operation and Development. (2024). Consumption Tax Trends 2024: VAT/GST and
Excise, Core Design Features and Trends. OECD Publishing. https://doi.org/10.1787/dcd4dd36-en
8. Wilson, J. D. (1999). Theories of tax competition. National Tax Journal, 52(2), 269–304.
9. Keen, M., & Konrad, K. A. (2013). The theory of international tax competition and coordination. In A. J. Auerbach, R.
Chetty, M. Feldstein, & E. Saez (Eds.), Handbook of Public Economics (Vol. 5, pp. 257–328). Elsevier. https://doi.
org/10.1016/B978-0-444-53759-1.00005-4
10. World Trade Organization. (n.d.). World Trade Organization official website. https://www.wto.org/
##submission.downloads##
##submissions.published##
##submission.howToCite##
##issue.issue##
##section.section##
##submission.license##
##submission.copyrightStatement##
##submission.license.cc.by4.footer##