СОЛИҚ ИМТИЁЗЛАРИНИНГ НАЗАРИЙ АСОСЛАРИ ВА УЛАРНИНГ ФИСКАЛ СИЁСАТДАГИ АҲАМИЯТИ
DOI:
https://doi.org/10.55439/EIT/vol11_iss2/i43Kalit so‘zlar:
солиқ, солиқ тизими, фискал сиёсат, солиқ имтиёзи, солиқ чегирмалари, самарадорлик, инвеситиция, раҳбатлантиришAbstrak
Мақолада солиқ имтиёзларининг назарий асослари ва унинг фискал сиёсатдаги аҳамияти баён қилинган. Шунингдек, солиқ имтиёзлари ҳукуматлар томонидан муайян иқтисодий фаолият ёки хатти-ҳаракатларни рағбатлантириш учун қўлланиладиган солиқ сиёсатининг шаклидир. Солиқ имтиёзларининг назарий асослари иқтисодий самарадорлик, тенглик ва барқарорликка эришишда солиққа тортишнинг ролини таъкидлайдиган давлат молияси тамойилларига бориб тақалади. Тадқиқот иши якунида муаллиф томонидан хулоса ва таклифлар шакллантирилган.
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