O‘ZBEKISTONDA MOL-MULKNI SOLIQQA TORTISHNING O‘ZIGA XOS XUSUSIYATLARI

Xolmirzayeva Gulrux Akbarovna; Erimbetov Hakimboy Pardabay uli

Authors

Xolmirzayeva Gulrux Akbarovna Samarqand iqtisodiyot va servis instituti “Investitsiya va innovatsiyalar” kafedrasi assistenti
Erimbetov Hakimboy Pardabay uli Samarqand iqtisodiyot va servis instituti talabasi

Keywords:

mol-mulk solig‘i, kadastr qiymati, soliq tizimi, yuridik shaxs, jismoniy shaxs, soliq stavkalari, fiskal siyosat

Abstract

Mazkur maqolada O‘zbekistonda mol-mulk solig‘ining iqtisodiy mohiyati, huquqiy asoslari hamda uni hisoblash va undirish mexanizmlarining o‘ziga xos xususiyatlari tahlil qilinadi. Shuningdek, yuridik va jismoniy shaxslarning mol-mulkini soliqqa tortishdagi farqlar, zamonaviy islohotlar va mavjud muammolar ko‘rib chiqilib, tizimni takomillashtirish bo‘yicha ilmiy takliflar ishlab chiqilgan

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