MOL-MULK SOLIG‘I HISOBI VA UNI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.18059169Keywords:
mol-mulk solig‘i, davlat budjeti daromadlari, soliq tizimi, buxgalteriya hisobi, soliq hisob-kitobi, asosiy vositalar, moliyaviy natijalar, investitsion faollik.Abstract
Bugungi kunda O‘zbekiston Respublikasida amalga oshirilayotgan keng ko‘lamli iqtisodiy islohotlar
soliq tizimini takomillashtirishni dolzarb masalalardan biriga aylantirmoqda. Ayniqsa, mol-mulk solig‘i davlat budjeti
daromadlarini shakllantirishda muhim moliyaviy instrument sifatida namoyon bo‘lmoqda. Bozor iqtisodiyoti sharoitida
mazkur soliq turining hisob-kitobi, undirilishi va buxgalteriya hisobi tizimidagi o‘rnini chuqur tahlil qilish talab etiladi.
Mol-mulk solig‘i nafaqat fiskal ahamiyatga ega, balki xo‘jalik yurituvchi subyektlarning investitsion faolligi va aktivlardan
samarali foydalanishiga ham ta’sir ko‘rsatadi. Shu bois, mol-mulk solig‘ini hisoblash amaliyoti va uning hisobda aks
ettirilishini takomillashtirish ilmiy-amaliy jihatdan muhim ahamiyat kasb etadi. Mazkur maqolada mol-mulk solig‘ining
iqtisodiy mohiyati, budjet daromadlaridagi o‘rni hamda uni hisobga olish mexanizmlarini takomillashtirish masalalari
yoritiladi.
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