QO‘SHILGAN QIYMAT SOLIG‘I VA AKSIZ SOLIG‘INING BYUDJET DAROMADLARIDAGI ULUSHI VA BARQARORLIKKA TA’SIRI
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https://doi.org/10.5281/zenodo.20539167;
qo‘shilgan qiymat solig‘i, aksiz solig‘i, bilvosita soliqlar, fiskal barqarorlik, soliq boshqaruvi, davlat moliyasi.Abstrak
Ushbu tadqiqot soliq tizimida to‘g‘ridan-to‘g‘ri va bilvosita soliqlarning o‘rni va ahamiyatini tahlil qiladi. Asosiy e’tibor qo‘shilgan qiymat solig‘i (QQS) va aksiz soliqlarining davlat daromadlarini shakllantirishdagi roli hamda fiskal barqarorlikni ta’minlashdagi ahamiyatiga qaratilgan. Tadqiqotda daromadga asoslangan soliqlar va iste’molga solinadigan soliqlar o‘rtasidagi muvozanat, soliq tushumlarining barqarorligi hamda davlat moliyasini boshqarishdagi samaradorligi ko‘rib chiqiladi. Shuningdek, soliq tushumlarini markaziy va mahalliy boshqaruv darajalari o‘rtasida taqsimlash mexanizmlari hamda fiskal transfer tizimlari tahlil qilinadi. Ishda QQSning afzalliklari va kamchiliklari, jumladan byudjet barqarorligini ta’minlashdagi roli, iqtisodiy o‘sishga ta’siri va ijtimoiy himoya masalalari yoritiladi. Tadqiqot natijalari samarali soliq boshqaruvi, muvozanatli soliq siyosati va maqsadli imtiyozlar fiskal barqarorlikni ta’minlash hamda daromadlar tengsizligini kamaytirishda muhim ahamiyatga ega ekanligini ko‘rsatadi.Iqtiboslar
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