QADIMGI SOLIQ TIZIMLARI
Keywords:
Moliyaviy barqarorlik, siyosiy tuzilmalar, iqtisodiy ta’sirlar, fiskal siyosat, yer soliqlari, iqtisodiy qiyinchiliklar, progressiv soliq, ehsonlar, siyosiy barqarorlik, tarixiy rivojlanish, ijtimoiy tengsizliklar, soliq yig‘uvchilar, daromad solig‘i, soliq tushumlari, ijtimoiy muvozanat, mustamlakachilik davridagi soliqlar, soliq yig‘uvchilar.Abstract
Soliq tizimi eng qadimgi sivilizatsiyalardan beri boshqaruvning muhim bir qismi bo‘lib, davlatning infratuzilmasi, armiyasi va ma’muriyati uchun mablag‘ ta’minlab kelgan. Qadimgi jamiyatlar o‘z iqtisodiy va siyosiy tuzilmasiga moslashtirilgan turli soliq tizimlarini ishlab chiqqan.
Misrda soliqlar asosan qishloq xo‘jaligiga bog‘liq bo‘lib, dehqonlar hosil va mehnat shaklida to‘lov qilganlar. Fir’avnlar hosilning beshdan bir qismini soliq sifatida talab qilgan. Xuddi shuningdek, Mesopotamiya hukmdorlari o‘simliklar, hayvonlar va savdoga soliq solgan bo‘lib, bu qonunlarda (masalan, Hammurapiy qonunlari) qat’iy qayd etilgan.
Bu qadimgi soliq tizimlari zamonaviy fiskal siyosatlarga ta’sir qilgan bo‘lib, davlatlarning iqtisodiyotni yuritish va jamiyatni boshqarish uchun soliqlarga qanday tayanishini ko‘rsatadi. Qadimgi soliq tizimlarini o‘rganish bizga davlat hokimiyati va moliyaviy majburiyatlar o‘rtasidagi tarixiy muvozanatni tushunishda yordam beradi. Maqola soliqqa oid bilimli va barqaror tizim yaratish bo‘yicha takliflar bilan yakunlanadi. Bu takliflar hukumatlarga iqtisodiy barqarorlikka erishishda ko‘mak berishi mumkin.
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