INTERNATIONAL APPROACHES TO TAXING SMALL-SCALE ENTREPRENEURSHIP AND SELF-EMPLOYMENT
Keywords:
kichik biznes, o‘zini o‘zi band qilish, soliqqa tortish, norasmiylik, fiskal tizimlar, xalqaro taqqoslashAbstract
Kichik biznes va o‘zini o‘zi band qilishni soliqqa tortish zamonaviy fiskal tizimlarning markaziy masalalaridan biriga aylangan, ayniqsa tarkibiy o‘zgarishlar jarayonidan o‘tayotgan iqtisodiyotda. Ushbu iqtisodiy faoliyat turlari ish o‘rinlari yaratish, daromadlarni shakllantirish va qashshoqlikni kamaytirishda muhim rol o‘ynaydi, biroq yuqori darajadagi norasmiylik va ma’muriy qiyinchiliklar sababli ularni samarali soliqqa tortish eng murakkab vazifalardan biri bo‘lib qolmoqda. Xalqaro tajriba shuni ko‘rsatadiki, mamlakatlar turli yondashuvlarni qo‘llashgan, jumladan soddalashtirilgan rejimlar, taxminiy soliqqa tortish, patent asosidagi tizimlar va daromad solig‘i tizimlariga to‘liq integratsiya. Ushbu maqolada rivojlangan va rivojlanayotgan mamlakatlar amaliyotlari taqqoslanib, ularning kuchli va zaif tomonlari baholanadi hamda o‘tish davridagi iqtisodiyotlar uchun qo‘llash mumkin bo‘lgan siyosiy xulosalar yoritiladi. Tadqiqot natijalari soliqqa tortish tizimlari soddalik va adolat o‘rtasida muvozanatni ta’minlashi, ixtiyoriy soliq to‘lovini rag‘batlantirishi, soliq majburiyatlarini ijtimoiy himoya bilan integratsiya qilishi va raqamli texnologiyalardan samarali foydalanishi lozimligini ko‘rsatadi.
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References
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