YURIDIK VA JISMONIY SHAXSLARNI SOLIQQA TORTISHNING O‘ZIGA XOS O‘XSHASHLIK HAMDA FARQLI JIHATLARI

Xolmirzayeva Gulrux Akbarovna; Shukurova Xurshida Abdunazar qizi

Authors

Xolmirzayeva Gulrux Akbarovna
Shukurova Xurshida Abdunazar qizi

Keywords:

soliq tizimi, yuridik shaxslar, jismoniy shaxslar, daromad solig‘i, foyda solig‘i, soliq siyosati, fiskal tizim

Abstract

Mazkur maqolada yuridik va jismoniy shaxslarni soliqqa tortish tizimining nazariy-huquqiy asoslari, ularning o‘xshash va farqli jihatlari tahlil qilinadi. Shuningdek, soliqqa tortish mexanizmlarining samaradorligi, iqtisodiy rivojlanishga ta’siri hamda soliq siyosatini takomillashtirish yo‘nalishlari yoritilgan. Tadqiqot natijasida yuridik va jismoniy shaxslar soliqqa tortilishida mavjud muhim farqlar aniqlanib, ularni optimallashtirish bo‘yicha takliflar ishlab chiqilgan.

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