BANK FOYDASIGA SOLINADIGAN SOLIQ STAVKALARINING IQTISODIY SAMARADORLIKKA TA’SIRI
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Аннотация:
Ushbu maqolada tijorat banklari foydasiga solinadigan soliq stavkalarining iqtisodiy samaradorlikka ta’siri chuqur tahlil qilingan. Banklar uchun soliq yuklamasi nafaqat davlat byudjeti daromadlarini shakllantirishda, balki moliyaviy resurslarning qayta taqsimlanishida ham muhim rol o‘ynaydi. Oxirgi yillar davrida O‘zbekiston tijorat banklarining moliyaviy natijalari hamda foyda solig‘i stavkalari o‘zgarishlari asosida sof foyda va investitsion faollikka bo‘lgan ta’sir ko‘rsatkichlari iqtisodiy-statistik usullar yordamida o‘rganildi. Natijalar shuni ko‘rsatdiki, soliq stavkasining kamaytirilishi banklarning sof foydasi va investitsion faoliyatini sezilarli ravishda oshirgan. Shuningdek, xalqaro tajribalar qiyosiy tahlil qilinib, O‘zbekiston sharoitida soliq siyosatini optimallashtirish bo‘yicha ilmiy-amaliy tavsiyalar ishlab chiqildi.
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