SOLIQ IMTIYOZLARINI SAMARALI TASHKIL ETISHNING AHAMIYATI

Roza Xudaybergenova

doi:10.60078/2025-vol4-iss1-pp416-420

Authors

Roza Xudaybergenova

TDIU huzuridagi “O‘zbekiston iqtisodiyotini rivojlantirishning ilmiy asoslari va muammolari” ilmiy-tadqiqot markazi

DOI:

https://doi.org/10.60078/2025-vol4-iss1-pp416-420

Abstract

Soliq imtiyozlari iqtisodiyotni rivojlantirishda va tadbirkorlik faoliyatini rag‘batlantirishda muhim o‘rin tutadi. Soliq imtiyozlari davlat tomonidan iqtisodiy o‘sish va ishbilarmonlik muhitini yaxshilash maqsadida joriy etilgan instrument hisoblanadi. Ushbu maqolada, soliq imtiyozlarining samarali tashkil etilishi, ularning iqtisodiy o‘sishga ta’siri, shuningdek, soliq siyosatining davlat budjeti va iqtisodiyot uchun muvozanatli va barqaror ta’siri haqida so‘z yuritiladi. Samarali soliq imtiyozlari iqtisodiy barqarorlikni ta’minlash, tadbirkorlikni rivojlantirish va ijtimoiy farovonlikni oshirishga yordam beradi.

References

Kumar, T. (2024). The Digital Evolution of Corporate Accounting: Trends, Challenges, and Future Prospects.

Pomp, R. D. (1988). The Role Of State Tax Incentives In Attracting And Retaining. Economic Development Review, 6(2), 53.

Wells, Louis T., ed. (2001). Using Tax Incentives to Compete for Foreign Investment: Are They Worth the Costs? World Bank Publications.

Traini, S., Goldman, N. C., & Lewellen, C. M. (2024). Aggressive Tax Planning and Labor Investments. Journal of Accounting, Auditing & Finance, 39(3), 697-725.

Rizwan, Umair & Gasmi, Skander. (2024). Tax Planning and Economic Activity: The Role of Tax Incentives and Corporate Investment. 10.13140/RG.2.2.26667.66089.

Пансков Владимир Георгиевич (2016). Налоговые льготы: теория и практика применения. Экономика. Налоги. Право, (1), 119-125.