Soliq stavkalarini tabaqalashtirish orqali soliq to‘lovchilar faoliyatini muvofiqlashtirish
DOI:
https://doi.org/10.5281/zenodo.15314350Keywords:
soliq siyosati, soliq to‘lovchi, soliq stavkalarini tabaqalashtirish, soliq xatti-harakati, fiskal tartibga solish, iqtisodiy faoliyat.Abstract
Ushbu maqolada tabaqalashtirilgan soliq stavkalari orqali soliq to‘lovchilarning xatti-harakatlarini
muvofiqlashtirishning nazariy va metodologik asoslari yoritilgan. Tadbirkorlik subyektlarining xo‘jalik faoliyatiga fiskal
tabaqalanishning ta’siri tahlil qilinib, barqaror soliq tartibga solish sharoitida bunday siyosatning afzalliklari va ehtimoliy
xavf-xatarlariga baho berilgan. Shuningdek, soliq mexanizmlarini soliq to‘lovchilarning tarmoq, hududiy va xulq-atvor
xususiyatlariga moslashtirish zarurati asoslab berilgan.
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