SOLIQ IMTIYOZLARINI OPTIMALLASHTIRISH VA ULARNING FISKAL BARQARORLIKKA TA’SIRINI BAHOLASH
Jild 5 son 16 (2026): Zamonaviy dunyoda amaliy fanlar 111-113
Annotatsiya
Zamonaviy davlat moliyasi nazariyasida soliq imtiyozlari “soliq xarajatlari” sifatida ham talqin qilinadi. Bunda davlat muayyan faoliyatni bevosita budjet mablag‘lari hisobidan moliyalashtirish o‘rniga soliq majburiyatini kamaytirish orqali bilvosita qo‘llab-quvvatlaydi. Shu sababli soliq imtiyozlari ham davlat xarajatlariga o‘xshash tarzda fiskal resurslarning taqsimlanishiga ta’sir qiladi. Xalqaro valyuta jamg‘armasi tadqiqotlarida soliq xarajatlarini hisobga olish va hisobotlarda aks ettirish fiskal boshqaruvning muhim elementi sifatida baholanadi. Ayniqsa, rivojlanayotgan iqtisodiyotlarda ma’lumotlar va institutsional imkoniyatlarning cheklanganligi soliq xarajatlarini to‘liq hisoblashni murakkablashtirishi qayd etiladi.
Iqtiboslar
Beer, S. 2022. How to Evaluate Tax Expenditures. IMF How-To Notes. DOI: 10.5089/9798400221507.061.
Coelho, M. 2021. Brazil: Tax Expenditure Rationalization Within Broader Tax Reform. IMF Working Papers. DOI: 10.5089/9781513596624.001.
Guceri, I., Liu, L. 2017. Effectiveness of Fiscal Incentives for R&D: Quasi-Experimental Evidence. IMF Working Papers, 17. DOI: 10.5089/9781475591170.001.
Keliuotytė-Staniulėnienė, G., Mironenko, A. 2019. Financial Sustainability Facets: Threats to the Tax System Emerging from Tax Incentives. Journal of Security and Sustainability Issues. DOI: 10.9770/jssi.2019.8.4(3).
Köhler, C., Larédo, P., Rammer, C. 2012. The Impact and Effectiveness of Fiscal Incentives for R&D. DOI: 10.22163/fteval.2012.91.
Caiumi, A. 2011. The Evaluation of the Effectiveness of Tax Expenditures – A Novel Approach. OECD. DOI: 10.1787/5kg3h0trjmr8-en.
Swift, Z. L. 2006. Managing the Effects of Tax Expenditures on National Budgets. World Bank Policy Research Working Paper. DOI: 10.1596/1813-9450-3927.
Sladoje, M. 2017. How Do We Measure Tax Expenditures? The Zambian Example. DOI: 10.2139/ssrn.3120560.
Yuklab olishlar
Nashr qilingan
Son
Boʻlim
Litsenziya
##submission.license.cc.by4.footer##Iqtibos keltirish tartibi
