SOLIQ TUSHUMLARINI SHAKLLANTIRISH, ULARNI HISOBGA OLISH VA TAHLIL QILISH AMALIYOTI HAMDA PROGNOZLASH MUAMMOLARI
Jild 5 son 14 (2026) 35-38
Annotatsiya
Hozirgi globallashuv va iqtisodiy integratsiya sharoitida soliq tushumlari davlat byudjeti daromadlarining asosiy manbai sifatida alohida ahamiyat kasb etmoqda. Har qanday davlat moliyaviy barqarorligini ta’minlash, ijtimoiy-iqtisodiy dasturlarni moliyalashtirish va iqtisodiyotni tartibga solish jarayonida soliq tizimining samaradorligiga tayanadi. Shu bois soliq tushumlarini shakllantirish, ularni to‘g‘ri hisobga olish, chuqur tahlil qilish va ilmiy asosda prognozlash masalalari dolzarb ilmiy-amaliy ahamiyatga ega bo‘lib bormoqda.
Iqtiboslar
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Lee T., Kwak S. Revenue Volatility and Forecast Errors: Evidence from Korean Local Governments. Local Government Studies, 2019.
Spreen T., Martínez Guzmán J.P. Information Sharing and State Revenue Forecasting Performance. Public Budgeting & Finance, 2022.
Serikova M., Sembiyeva L., Balginova K., Alina G., Shakharova A., Kurmanalina A. Tax Revenues Estimation and Forecast for State Tax Audit. Entrepreneurship and Sustainability Issues, 2020.
Welsch A., Williams B., Mills L. Do Accounting Earnings Provide Useful Information for State Tax Revenue Forecasts? Review of Accounting Studies, 2024.
Koniagina M.N. Forecast of Budget Revenues from Taxes in the Context of Economy Digitalization. IOP Conference Series: Materials Science and Engineering, 2020.
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