ЎЗБЕКИСТОНДА МОЛИЯВИЙ ИНСТИТУТЛАРНИ СОЛИҚҚА ТОРТИШНИНГ МЕЪЁРИЙ-ҲУҚУҚИЙ АСОСЛАРИ
Annotasiya
Мазкур мақолада Ўзбекистондаги молия институтларининг солиққа тортилишини тартибга солувчи меъёрий-ҳуқуқий базалар таҳлил қилинади. У жорий солиқ сиёсатини ўрганади, муаммоларни аниқлайди ва солиқ самарадорлигини ошириш, молия сектори ўсиши ва қонунчиликка риоя қилишни таъминлаш бўйича тавсиялар беради.
Kalit so‘zlar:
солиққа тортиш тижорат банклар микромолия ликвидлик молия институти солиқ сиёсатиBibliografik manbalar
Bálint, L., Horváth. (2013). The impact of Taxation on Bank Leverage and Asset Risk. Research Papers in Economics,
Financial institutions' reporting requirements and the criteria for a good tax system (2022). doi: 10.4324/9781003144427-16
Keen, M. (2011). The Taxation and Regulation of Banks. International Monetary Fund (IMF) Research Paper Series. https://doi.org/10.5089/9781463902179.001.A001.
Komolov Odiljon Sayfiddinovich, (2015). Optimal Taxation of Banks in Financial Sector Regulation in Uzbekistan: Practical Approach. Social Science Research Network, doi: 10.2139/SSRN.2731543
Konvisarova V., Elena, V., Ilona, V., Stihiljas., Andrey, V., Koren., Irina, A., Kuzmicheva., Tatjana, E., Danilovskih. (2016). Principles of Profit Taxation of Commercial Banks in Russia and Abroad. International Journal of Economics and Financial Issues, 6(8):189-192.
Kozachuk Olha, Sych., Olena, V., (2022). International experience of bank taxation. Інтелект ХХІ, doi: 10.32782/2415-8801/2022-3.3
Lifshits, I. (2020). Financial Transactions Tax as an Integration Development Instrument in the EU. , 165-172. https://doi.org/10.15211/soveurope52020165172.
Michael, Keen. (2011). 5. The Taxation and Regulation of Banks. IMF Working Papers, doi: 10.5089/9781463902179.001
Mooij, R., & Nicodème, G. (2015). Taxation and regulation of the financial sector. . https://doi.org/10.7551/MITPRESS/9780262027977.001.0001.
Niyazmetov, Mansur, Ruzmatovich., Ostonokulov, Azamat, Abdukarimovich. (2024). Approaches to improving revenue and expense management in Uzbekistan's public sector. International Journal of Science and Research Archive, 12(2):1017-1021. doi: 10.30574/ijsra.2024.12.2.1355
Seyed, Kamal, Sadeghi., Reza, Ranjpor., Fateme, Bagherzadeh, Azar., Soha, Mousavi. (2016). The Effects of Tax Policies on Financial Markets Development. 20(65):37-61.
Urinov, V. (2015). Developing Country Perspectives on Automatic Exchange of Tax Information. Law & Society: Public Law eJournal.