JAHON SAVDO TASHKILOTIGA A’ZO BO‘LISH JARAYONIDA BYUDJET–SOLIQ SIYOSATINI ISLOH QILISH MASALALARI
DOI:
https://doi.org/10.5281/zenodo.17657740Keywords:
normativ-huquqiy hujjatlar, soliq imtiyozlari, kichik biznes, Soliq kodeksi, Vazirlar Mahkamasi, eksport, import, davlat byudjeti, foyda solig‘i.Abstract
Ushbu maqolada soliq imtiyozlarining bugungi holati normativ-huquqiy hujjatlar kesimida tahlil qilinadi.
Xususan, soliq imtiyozlarining qo‘llanish natijalari, ulardan samarali foydalanish darajasi, Prezident qarorlari va boshqa
me’yoriy hujjatlar asosida joriy etilgan soliq imtiyozlarining amaldagi holati hamda ularning davlat byudjetiga ta’siri
yoritilgan. Shuningdek, soliq imtiyozlarining o‘ziga xos ijobiy va salbiy jihatlari ilmiy tahlil asosida ko‘rib chiqiladi
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