СОЛИҚ СОЛИШНИНГ БИЗНЕС СУБЪЕКТЛАРИ ФАОЛИЯТИГА ТАЪСИРИ
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp308-316Annotasiya
Мақолада солиқ солишнинг бизнес субъектлари фаолиятига таъсирлари кўриб чиқилган. Солиққа тортиш бизнес субъектлари фаолиятини ривожланишида катта аҳамиятга эга. Бизнес томонидан тўланадиган солиқлар миқдори ҳам харажатлар ҳажмига, ҳам ишлаб чиқариш таннархи даражасига, ҳам натижада нархларга бевосита таъсир қилади. Амалга оширилган таҳлиллар асосида тегишли хулосалар шакллантирилган.
Kalit so‘zlar:
бизнес субъектлари молиявий натижa солиқлар солиқ солиш солиқ ставкаси бевосита солиқ билвосита солиқларBibliografik manbalar
Dackehag, M. and Hansson, A. (2012) ‘Taxation of income and economic growth: An empirical analysis of 25 rich OECD countries’, Department of Economics, Lund University, Working Paper.
De Angelo, H. and Masulis, R.W. (1980) ‘Optimal capital structure under corporate and personal taxation’, Journal of Financial Economics, 8(1), pp. 3–29.
Diamond, P. and Mirrlees, J. (1971) ‘Optimal taxation and public production (I)’, American Economic Review, 61, pp. 8–27.
Diamond, P.A. and Mirrlees, J.A. (1971) ‘Optimal taxation and public production II: Tax rules’, American Economic Review, 61, pp. 261–278.
Graham, J.R. (2003) ‘Taxes and corporate finance: A review’, The Review of Financial Studies, 16(4), pp. 1075–1129.
Joumard, I., Pisu, M. and Bloch, D. (2013) ‘Tackling income inequality: The role of taxes and transfers’, OECD Journal: Economic Studies, 2012(1), pp. 37–70.
Mankiw, N.G. et al. (2009) ‘Optimal taxation in theory and practice’, Journal of Economic Perspectives, 23(4), pp. 147–174.
Modigliani, F. and Miller, M. (1958) ‘The cost of capital, corporation finance and the theory of investment’, The American Economic Review, 48, pp. 261–297.
Modigliani, F. and Miller, M. (1963) ‘Corporate income taxes and the cost of capital: A correction’, The American Economic Review, 53, pp. 433–443.
Myers, S.C. and Majluf, N.S. (1984) ‘Corporate financing and investment decisions when firms have information that investors do not have’, Journal of Financial Economics, 13(2), pp. 187–221.
Myles, G. (2009) Economic Growth and the Role of Taxation. OECD Economic Department, Working Paper No. 714.
Nguyen, T.N.L. and Nguyen, V.C. (2020a) ‘The determinants of profitability in listed enterprises: A study from Vietnamese Stock Exchange’, The Journal of Asian Finance, Economics and Business, 7(1), pp. 47–58.
Nguyen, T.N.L. and Nguyen, V.C. (2020b) ‘The impact of capital structure on firm performance: Evidence from Vietnam’, Journal of Asian Finance, Economics and Business, 7(4), pp. 97–105.
Poitevin, M. (1989) ‘Financial signalling and the “deep-pocket” argument’, The RAND Journal of Economics, 20(1), pp. 26–40.
Ramsey, F.P. (1927) ‘A contribution to the theory of taxation’, The Economic Journal, 37(145), pp. 47–61.
Данчиков, Е.А. and Коваленко, С.Н. (2023) ‘Анализ современных подходов к оценке влияния налогов на эффективность деятельности экономических субъектов в условиях неопределенности’ [online]. Available at: https://vest.rea.ru/jour/article/viewFile/1689/1105
Зарипова, Н.Д. (2014) ‘Анализ влияния налогов на результаты деятельности организаций’ [online]. Available at: https://cyberleninka.ru/article
Понкратова, А.П. and Цыганкова, В.Н. (2019) ‘Анализ финансовых результатов деятельности организации’, Современные научные исследования и инновации, 5 [online]. Available at: https://web.snauka.ru/issues/2019/05/89354
Yuklashlar
Nashr qilingan
Qanday qilib iqtibos keltirish kerak
Nashr
Bo'lim
Litsenziya

Ushbu ish Creative Commons Attribution 4.0 Worldwide.









