SOLIQ TIZIMI SAMARADORLIGINI BAHOLASH: KLASSIK VA ZAMONAVIY METODOLOGIK YONDASHUVLAR
DOI:
https://doi.org/10.5281/zenodo.18438900Keywords:
soliq tizimi, soliq samaradorligi, metodologiya, iqtisodiy og‘ishlar, soliq siyosati.Abstract
Ushbu maqolada soliq tizimini tahlil qilishda qo‘llaniladigan klassik va zamonaviy metodologik yondashuvlar
tadqiq etilgan. Soliq tizimi samaradorligini baholashda fiskal, iqtisodiy va ijtimoiy omillarning o‘zaro bog‘liqligi chuqur
tahlil qilingan. Klassik iqtisodiy nazariya yondashuvlari Xalqaro valyuta jamg‘armasi (XVJ) hamda Iqtisodiy hamkorlik va
taraqqiyot tashkiloti (IHTT) amaliyoti bilan qiyosiy jihatdan o‘rganilgan. Soliq samaradorligini o‘lchash jarayonida yuzaga
keladigan asosiy metodologik muammolar aniqlangan. Tadqiqot natijalari soliq tizimini baholashda kompleks yondashuv
zarurligini asoslab beradi. Olingan xulosalar soliq siyosatini takomillashtirishda amaliy ahamiyatga ega.
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