AKSIZ SOLIG‘INI HISOBLASH VA BYUDJETGA O‘TKAZISH TARTIBI

Xolmirzayeva Gulrux; Yusupova Mashhura

Authors

Xolmirzayeva Gulrux Samarqand iqtisodiyot va servis instituti “Investitsiya va innovatsiyalar” kafedrasi assistenti
Yusupova Mashhura Samarqand iqtisodiyot va servis instituti talabasi

Keywords:

aksiz solig‘i, soliq stavkasi, soliq bazasi, byudjet daromadlari, soliq ma’murchiligi, fiskal siyosat.

Abstract

: Mazkur maqolada aksiz solig‘ining iqtisodiy mohiyati, uni hisoblash mexanizmi hamda davlat byudjetiga o‘tkazish tartibi tahlil qilingan. Shuningdek, aksiz solig‘ining fiskal va tartibga soluvchi funksiyalari, amaldagi soliq tizimidagi o‘rni hamda uni takomillashtirish yo‘nalishlari yoritilgan. Tadqiqot natijalari aksiz solig‘ini boshqarish samaradorligini oshirish va byudjet tushumlarini barqaror shakllantirishga xizmat qiladi.

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