IMPROVING THE TAXATION MECHANISM OF SOLE PROPRIETORS AND SELF-EMPLOYED INDIVIDUALS
Keywords:
Soliqqa tortish, yakka tartibdagi tadbirkorlar, o‘zini o‘zi band qilgan shaxslar, soliq mexanizmi, tadbirkorlik, fiskal siyosat, norasmiy iqtisodiyot.Abstract
Yakka tartibdagi tadbirkorlar va o‘zini o‘zi band qilgan shaxslarni soliqqa tortishda fiskal barqarorlikni ta’minlash hamda tadbirkorlikni rivojlantirish o‘rtasida muvozanatni saqlashda muhim rol o‘ynaydi. Ko‘plab rivojlanayotgan va o‘tish davridagi iqtisodiyotlarda ushbu soliq to‘lovchilar toifasi bandlikni ta’minlash, daromadlarni diversifikatsiya qilishga va qashshoqlikni kamaytirishga sezilarli hissa qo‘shadi. Biroq, soliq intizomi bo‘yicha kamchiliklar, norasmiy iqtisodiyot va ma’muriy samaradorlikning pastligi amaldagi soliqqa tortish tizimlarining samaradorligini ko‘pincha susaytiradi.
Downloads
References
Alm, J., & Martinez-Vazquez, J. (2017). The challenges of tax reform in a global economy. Routledge. https://doi.org/10.4324/9781315181063
Bird, R., & Zolt, E. (2019). Tax policy in emerging countries. Journal of Economic Perspectives, 33(4), 65–88. https://doi.org/10.1257/jep.33.4.65
International Labour Organization. (2021). World Employment and Social Outlook: The role of informality in shaping the world of work. Geneva: ILO. https://www.ilo.org/global/research/global-reports/weso/informality
Kanbur, R., & Keen, M. (2014). Thresholds, informality, and partitions of compliance. International Tax and Public Finance, 21(4), 536–559. https://doi.org/10.1007/s10797-014-9314-8
Organisation for Economic Co-operation and Development (OECD). (2020). Taxation of self-employed and small businesses. OECD Publishing. https://doi.org/10.1787/self-employed-taxation
State Tax Committee of the Republic of Uzbekistan. (2024). Annual report on tax administration and reforms. Tashkent: STC.
Tanzi, V., & Zee, H. H. (2001). Tax policy for developing countries. IMF Economic Issues, 27. International Monetary Fund. https://doi.org/10.5089/9781451974709.051
World Bank. (2020). Informality in Eastern Europe and Central Asia: Trends and policy challenges. Washington, DC: World Bank. https://doi.org/10.1596/978-1-4648-1551-9
