МАҲАЛЛИЙ СОЛИҚ ТИЗИМИНИНГ УСТУВОР ЙЎНАЛИШЛАРИ
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МАҲАЛЛИЙ СОЛИҚ ТИЗИМИНИНГ УСТУВОР ЙЎНАЛИШЛАРИ. (2026). "XXI ASRDA INNOVATSION TEXNOLOGIYALAR, FAN VA TAʼLIM TARAQQIYOTIDAGI DOLZARB MUAMMOLAR" Nomli Respublika Ilmiy-Amaliy Konferensiyasi, 4(3), 408-411. https://universalpublishings.com/index.php/itfttdm/article/view/17437

Abstract

Жаҳон амалиёти шуни кўрсатадики, солиқ тушумларининг ялпи ички маҳсулотга нисбати давлат молия салоҳиятини баҳолашда муҳим индикатор ҳисобланади. OECD мамлакатлари бўйича 2023 йилда солиқ тушумларининг ЯИМга нисбати ўртача 34,0 фоизни ташкил этган бўлиб, айрим давлатларда бу кўрсаткич янада юқори даражада шаклланган [1]. 

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References

[1] OECD. Revenue Statistics 2023: Tax Revenue Trends in OECD Countries. OECD Publishing, Paris. https://www.oecd.org/tax/revenue-statistics

[2] Ўзбекистон Республикаси Давлат солиқ қўмитаси. Ўзбекистон Республикаси солиқ тушумлари статистикаси. https://soliq.uz

[3] World Bank. Shadow Economy and Tax Compliance in Developing Countries. Washington, DC. https://www.worldbank.org

[4] IMF. Digitalization and Tax Administration. International Monetary Fund Report. https://www.imf.org

[5] Musgrave R.A., Musgrave P.B. Public Finance in Theory and Practice. – New York: McGraw-Hill Book Company, 1989. – 627 p.

[6] Stiglitz J.E., Rosengard J.K. Economics of the Public Sector. 4th edition. – New York: W.W. Norton & Company, 2015. – 960 p.

[7] OECD. Revenue Statistics 2023: The Impact of Taxation on Economic Growth. – Paris: Organisation for Economic Co-operation and Development, 2023.

Available at: www.oecd.org/tax/revenue-statistics

[8] European Commission, World Bank. Tax Administration and Digitalization in Europe and Central Asia. – Brussels / Washington DC, 2022. Available at: www.worldbank.org