TADBIRKORLIK FAOLIYATIDA SOLIQLAR IMTIYOZINING ZARIRIYATI
DOI:
https://doi.org/10.5281/zenodo.18297935Keywords:
soliq imtiyozlari, tadbirkorlik faoliyati, fiskal siyosat, soliq tartibga solish, investitsion faollik, kichik va o‘rta biznes.Abstract
Mazkur maqolada tadbirkorlik faoliyatida soliq imtiyozlarining zaruriyati davlatning iqtisodiy va fiskal siyosatining muhim instrumenti sifatida ilmiy-nazariy jihatdan tahlil qilinadi. Soliq imtiyozlarining iqtisodiy va huquqiy mohiyati, ularning tadbirkorlik subyektlari barqarorligi, investitsion faolligi va raqobatbardoshligiga ta’siri yoritib beriladi. Kichik va o‘rta biznesni qo‘llab-quvvatlash, iqtisodiy faollikni rag‘batlantirish hamda iqtisodiy inqirozlarning salbiy oqibatlarini kamaytirishda soliq imtiyozlarining o‘rni alohida ta’kidlanadi. Xalqaro tajriba va ilmiy tadqiqotlar asosida soliq imtiyozlarini qo‘llashning asosiy yo‘nalishlari hamda ularning samaradorligi baholanadi. Shuningdek, soliq imtiyozlarini berishning huquqiy mexanizmlari, ularning maqsadli va vaqtinchalik xususiyatlari hamda davlat va tadbirkorlik subyektlari manfaatlari o‘rtasidagi muvozanat masalalari tahlil qilinadi.
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