СОЛИҚ СОЛИШНИНГ БИЗНЕС СУБЪЕКТЛАРИ ФАОЛИЯТИГА ТАЪСИРИ

Mualliflar

DOI:

https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp308-316

Annotasiya

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 солиқлар

Bibliografik manbalar

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Graham, J.R. (2003) ‘Taxes and corporate finance: A review’, The Review of Financial Studies, 16(4), pp. 1075–1129.

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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.

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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

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Абдуллаев , З. (2025). СОЛИҚ СОЛИШНИНГ БИЗНЕС СУБЪЕКТЛАРИ ФАОЛИЯТИГА ТАЪСИРИ . Iqtisodiy Taraqqiyot Va Tahlil, 3(12), 308-316. https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp308-316