SOLIQ TIZIMINING KAMBAG’ALLIKKA TA’SIRI: YENGILLIKLAR VA RAG’BATLAR
Keywords:
Soliq tizimi, kambag'allik, soliq yengilliklari, progressiv soliq, iqtisodiy rag'batlar, daromadlar tengsizligi, ijtimoiy siyosat.Abstract
Ushbu maqola soliq tizimining kambag'allik darajasiga ta'sirini, ayniqsa soliq imtiyozlari va rag'batlantiruvchi mexanizmlar orqali tahlil qiladi. Maqolada Piketti, Mirrlees kabi iqtisodchilarning tengsizlik va optimal soliq nazariyalariga asoslanib, progressiv soliq shkalasi, daromad kafolati va maqsadli imtiyozlarning kambag'allikni kamaytirishdagi roli ko'rib chiqiladi. Soliq siyosati nafaqat byudjetni shakllantirish, balki ijtimoiy adolatni ta'minlash va iqtisodiy barqarorlikni mustahkamlash vositasi sifatida o'rganiladi.
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References
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