Keywords
soliq stavkalari
hisoblash usullari
How to Cite
Abstract
Ushbu ilmiy maqola aksiz solig‘ining iqtisodiyotdagi o‘rni va uning ijtimoiy-iqtisodiy ta’sirini yanada chuqurroq o‘rganishga qaratilgan. Aksiz solig‘i davlat byudjetini to‘ldirish va moliyaviy resurslarni shakllantirishda muhim ahamiyat kasb etadi. Ayniqsa, alkogol, tamaki mahsulotlari kabi ijtimoiy salbiy mahsulotlar iste’molini cheklash va nazorat qilishda aksiz solig‘i muhim instrument hisoblanadi. Ushbu maqola aksiz solig‘ining qo‘llanilishining nazariy asoslari, soliq stavkalarini belgilash mezonlari, soliqlarni hisoblash va to‘lash mexanizmlari, shuningdek, amaliyotdagi mavjud muammolarni yoritishga qaratilgan.
References
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