КОРПОРАТИВ СОЛИҚҚА ТОРТИШНИНГ ТАЪСИРИ

Mualliflar

DOI:

https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp761-768

Annotasiya

Ушбу мақолада корпоратив фойда солиғи ставкасининг инвестициялар ва ишлаб чиқариш ўсишига таъсири кўриб чиқилган. Таҳлил натижаларига кўра, самарали корпоратив солиқ ставкасини пасайтириш инвестициялар ва ишлаб чиқариш ҳажмига ижобий таъсири кўрсатиши аниқланган. Амалга оширилган таҳлиллар асосида тегишли хулосалар шакллантирилган

Kalit so‘zlar:

корпоратив солиқ солиқ ставкаси самарали солиқ ставкаси инвестиция хусусий капитал қарз капитали

Bibliografik manbalar

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Bizņa Valentīna & Jurušs Māris & Laizāns Tālis & Šnikvalds Roberts, (2018). "Assessment of Impact of Corporate Income Tax Suspension on Financial Performance of Businesses," Economics and Business, Sciendo, vol. 32(1), pages 172-181.

Corporate Tax Statistics, (2024). https://www.oecd.org/en/publications/corporate-tax-statistics-2024_9c27d6e8-en.html.

Devereux, M. B., B. Lockwood, and M. Redoano (2008). Do countries compete over corporate tax rates? Journal of Public Economics 92, 1210-1235; Heimberger, P. 2021. Corporate tax competition: A meta-analysis. European Journal of Political Economy 133(3), 102002.

Mantell, E. H. (2019). A Theory of the Effect of Corporate Income Tax on the Optimal Output of a Firm Facing an Uncertain Demand. Advances in Social Sciences Research Journal, 6(4) 187. https://journals.scholarpublishing.org/index.php/ASSRJ/article/view/6479/3865.

Ohrn E., (2018). The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD. American Economic Journal: Economic Policy, American Economic Association, vol. 10(2), page. 272. https://pubs.aeaweb.org/doi/pdfplus/10.1257/pol.20150378.

Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, (2010). The Effect of Corporate Taxes on Investment and Entrepreneurship. American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 31-64.

World Investment Report (2023). https://unctad.org/system/files/official-document/wir2023_en.pdf.

Четверикова А.С., (2023). Трансформация инвестиционных связей стран прибалтики и Польши. Вестник Института экономики Российской академии наук № 4. C. 181–196. https://vestnik-ieran.ru/index.php/component/jdownloads/send.

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КОРПОРАТИВ СОЛИҚҚА ТОРТИШНИНГ ТАЪСИРИ . (2025). In Ilgʻor iqtisodiyot va pedagogik texnologiyalar. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp761-768