SOLIQ TUSHUMLARINI SHAKLLANTIRISH, ULARNI HISOBGA OLISH VA TAHLIL QILISH AMALIYOTI HAMDA PROGNOZLASH MUAMMOLARI
Abstract
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.
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