TADBIRKORLIK FAOLIYATIDA SOLIQNING O’RNI
Keywords:
Soliq tizimi, soliqqa tortish, soli yuki, soliq imtiyozlari, soliq qarzdorligi, yuridik shaxs, jismoniy shaxs, soliq siyosatiAbstract
Soliq tizimi mamlakat iqtisodiyotini rivojlantirishda muhim ahamiyat kasb etadi. Shu boisdan, mamlakatda samarali soliq tizimini joriy etish eng muhim masalalardan biri hisoblanadi. Shuni hisobga olgan holda mamlakatimizda ham so'nggi yillarda barcha sohalar kabi soliq tizimini isloh qilish borasida ham bir qator chora-tadbirlar amalga oshirildi, soliq yukini kamaytirish borasida islohotlar amalga oshirildi, tadbirkorlik faoliyatini soliqqa tortish tizimini takomillashtirish bo'yicha bir qator ishlar amalga oshirildi. Ushbu maqolada mamlakatimizda soliqqa tortish tizimida amalga oshirilayotgan islohotlar, soliqqa tortish bo'yicha qarzdorlik, uni bartaraf etish masalalari to'g'risida mualliflarning fikrlari ifoda etilgan.
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