SOLIQ SIYOSATINING KICHIK BIZNES RIVOJIGA TA’SIRI
Keywords:
kichik biznes, soliq siyosati, soliq yuklamasi, soliq imtiyozlari, tadbirkorlik, iqtisodiy rivojlanish, soliq ma’murchiligi, fiskal siyosat, institutsional muhitAbstract
Mazkur ilmiy maqolada soliq siyosatining kichik biznes rivojiga ta’siri tizimli va kompleks yondashuv asosida tadqiq etilgan. Tadqiqot jarayonida soliq yuklamasi, soliq imtiyozlari va soliq ma’murchiligi kabi omillarning kichik biznes faoliyatiga ta’siri chuqur tahlil qilinadi. Shuningdek, mahalliy va xorijiy iqtisodchi olimlarning ilmiy qarashlari asosida soliq siyosatining iqtisodiy o‘sishga ta’sir mexanizmlari yoritiladi. Maqola yakunida kichik biznesni qo‘llab-quvvatlashga qaratilgan samarali soliq siyosatini shakllantirish bo‘yicha ilmiy xulosalar va takliflar ishlab chiqilgan.
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