Davlat byudjetining daromad bazasini kengaytirish bo‘yicha xalqaro tajribalar va O‘zbekiston uchun xulosalar
Keywords:
Davlat byudjeti, soliq daromadlari, YAIM, soliq bazasini kengaytirish, Yevropa Ittifoqi, fiskal siyosat, QQS, ijtimoiy yig‘imlar, soliq islohotlari.Abstract
Ushbu maqolada davlat byudjeti daromad bazasini kengaytirish masalasi Yevropa Ittifoqi mamlakatlarining 2017–2024 yillardagi soliq va fiskal siyosati tajribasi asosida tahlil qilinadi. Soliqlar va ijtimoiy yig‘imlarning YAIMdagi ulushi, soliq tarkibi hamda pandemiyadan keyingi islohotlar ko‘rib chiqiladi. O‘zbekiston byudjet daromadlari tarkibi Yevropa tajribasi bilan solishtirilib, soliq ma’muriyatini modernizatsiya qilish, imtiyozlarni qayta ko‘rib chiqish va soliq bazasini diversifikatsiya qilish bo‘yicha amaliy xulosalar va tavsiyalar ishlab chiqiladi.
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