SOLIQ IMTIYOZLARI SAMARADORLIGINI BAHOLASH ASOSIDA BUDJET DAROMADLARI BARQARORLIGINI TA’MINLASH YO‘LLARI
Аннотация
Bozor iqtisodiyotida soliq siyosati faqat budjetni daromad bilan ta’minlash vositasi emas, balki iqtisodiy faollikni tartibga soluvchi mexanizm hamdir. Shu sababli ko‘plab davlatlar muayyan tarmoq, hudud yoki faoliyat turini rag‘batlantirish uchun soliq imtiyozlaridan foydalanadi. O‘zbekiston sharoitida ham soliq yukini maqbullashtirish, investitsion muhitni yaxshilash va tadbirkorlikni qo‘llab-quvvatlash davlat siyosatining muhim yo‘nalishlaridan biri bo‘lib qolmoqda. Ammo soliq imtiyozlari soni va hajmi oshgani sari ularning budjetga ta’sirini aniqlash, maqsadlarga erishish darajasini o‘lchash hamda samarasiz imtiyozlarni qisqartirish zarurati kuchayadi.
Библиографические ссылки
O‘zbekiston Respublikasining 2025-yilga mo‘ljallangan soliq va budjet siyosatining asosiy yo‘nalishlari to‘g‘risidagi normativ hujjatlar. Lex.uz, 2024.
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