SOLIQ YUKINI HISOBLASH VA UNGA TA’SIR QILUVCHI OMILLAR TAHLILINING METODOLOGIK JIHATLARI
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https://doi.org/10.5281/zenodo.18471516##article.subject##:
soliq yuki, soliq stavkasi, soliq tizimi, soliq imtiyozlari, daromad darajasi, foyda darajasi, ijtimoiy to‘lovlar, soliq siyosati, soliq to‘lovlari.##article.abstract##
Maqolada xo‘jalik subyektlari va davlat byudjeti uchun muhim moliyaviy indikator hisoblangan soliq
yukini baholash mexanizmlari tahlil qilingan. Unda soliq yukini aniqlashda qo‘llaniladigan mualliflik formulasi, soliq yuki
tushunchasi hamda turli hisoblash usullari ilmiy asosda ko‘rib chiqilgan. Jadval va manbalar asosida soliq yukining miqdoriy
va nisbiy ko‘rsatkichlari, shuningdek uning dinamikasini shakllantiruvchi asosiy omillar — daromad va foyda darajasi,
soliq stavkalari va tizimi, ijtimoiy to‘lovlar va bonuslar, iqtisodiy hamda bozor sharoitlari, shuningdek soliq imtiyozlari tahlil
qilingan. Bundan tashqari, soliq yukini baholash davlat va xo‘jalik subyektlari uchun samarali soliq siyosatini yuritish,
barqaror iqtisodiy muhitni ta’minlash va moliyaviy resurslarni strategik taqsimlashda muhim ahamiyatga ega ekani asoslab
berilgan. Tadqiqot natijalari soliq siyosati va qonunchiligini takomillashtirish, investitsiya muhitini yaxshilash hamda xo‘jalik
subyektlari faoliyati uchun samarali soliq muhitini shakllantirishda ilmiy va amaliy ahamiyatga ega ekanini ko‘rsatadi
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