ҚЎШИЛГАН ҚИЙМАТ СОЛИҒИ ВА УНИНГ МАЪМУРИЧИЛИГИНИНГ МАМЛАКАТ ИЖТИМОИЙ-ИҚТИСОДИЙ РИВОЖЛАНИШИДАГИ АҲАМИЯТИ
Abstract
Ушбу тезисда қўшилган қиймат солиғи (ҚҚС) ва унинг
маъмурчилигининг мамлакат ижтимоий-иқтисодий ривожланишидаги аҳамияти
таҳлил қилинган. Тадқиқотда ҚҚС маъмурчилигининг самарадорлиги солиқ
интизомини ошириш, солиқ базасини кенгайтириш ва маъмурий харажатларни
минималлаштириш орқали иқтисодий фойдани максимал даражада таъминлаш
зарурлиги қайд этилган. Шунингдек, ҚҚСнинг бизнес циклларига таъсири, унинг
макроиқтисодий барқарорлаштирувчи сифатидаги роли ҳамда фискал сиѐсатдаги
стратегик аҳамияти ѐритиб берилган.
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