KICHIK BIZNES SUBYEKTLARINI RIVOJLANTIRISHDA SOLIQ MEXANIZMLARINING SAMARADORLIGI VA ULARNI TAKOMILLASHTIRISH YO‘NALISHLARI
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https://doi.org/10.5281/zenodo.20562426Kalit so‘zlar:
soliq mexanizmi, kichik biznes, fiskal siyosat, qo‘shilgan qiymat solig‘i (QQS), foyda solig‘i, soddalashtirilgan soliqqa tortish tizimi, soliq imtiyozlari, soliq ma’muriyatchiligi, raqamlashtirish, investitsion faollik, iqtisodiy o‘sishAbstrak
Mazkur maqolada kichik biznes subyektlarini rivojlantirishda soliq mexanizmlarining nazariy-uslubiy asoslari, ularning iqtisodiy faoliyat samaradorligiga ta’siri hamda zamonaviy fiskal siyosatdagi ahamiyati kompleks ravishda tadqiq etilgan. Tadqiqot davomida soliq stavkalari, soliq imtiyozlari, qo‘shilgan qiymat solig‘i (QQS), foyda solig‘i, soddalashtirilgan soliqqa tortish tizimi va soliq ma’muriyatchiligining kichik biznes rivojlanishiga ta’siri iqtisodiy tahlil usullari asosida baholangan. Shuningdek, O‘zbekistonda amalga oshirilayotgan soliq islohotlari, jumladan, kichik biznes uchun joriy etilayotgan soddalashtirilgan QQS mexanizmlarining afzalliklari va ularning tadbirkorlik muhitiga ta’siri yoritilgan. Tadqiqot natijalari soliq yukining maqbulligi, ma’muriy tartib-taomillarning soddalashtirilishi va raqamli soliq boshqaruvi biznes subyektlarining investitsion faolligini oshirish, yashirin iqtisodiyot ulushini qisqartirish hamda barqaror iqtisodiy o‘sishni ta’minlashda muhim omil ekanligini ko‘rsatadi. Maqola yakunida kichik biznesni qo‘llab-quvvatlashga qaratilgan soliq mexanizmlarini takomillashtirish bo‘yicha amaliy taklif va tavsiyalar ishlab chiqilgan
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