RIVOJLANGAN DAVLATLARDA SOLIQ TIZIMLARINING TAHLILI
Keywords:
Soliq siyosati, barqaror soliq tizimi, soliq qonunlari, individual adolat, boylik taqsimoti, adolat tamoyili, ijtimoiy dasturlar, iqtisodiy manfaatlar, past soliq struktura, iqtisodiy ta’sir.Abstract
Rivojlanayotgan davlatlar uchun yirik mamlakatlarning soliq tizimlarini tahlil qilish juda muhimdir. Ushbu maqolada AQSh va boshqa industrial davlatlarning soliq tizimlarining tarixiy rivojlanishi, oldingi muvaffaqiyatsizliklari, asosiy saboqlari va ularning siyosati turli iqtisodiy faoliyatlar darajasiga qanday ta'sir qilgani o‘rganiladi. Tadqiqotning asosiy maqsadi AQShning turli davrlar va geografik hududlardagi soliq qonunchiligi komponentlarini aniqlash va ularning moliyaviy barqarorlikka ta’sirini baholashdan iborat. Olingan natijalar soliq siyosatining mamlakatning iqtisodiy kuchi va moliyaviy o‘sishiga sezilarli ta’sir ko‘rsatishini ko‘rsatadi. Maqola yakunida samarali va barqaror soliq tizimini shakllantirishga doir tavsiyalar keltiriladi. Bu takliflar hukumatlarga iqtisodiy barqarorlikka erishishda yordam berishi mumkin.
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