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Мақола тижорат банкларини солиққа тортишнинг хориж тажрибасига бағишланган бўлиб, тадқиқот доирасида хорижлик ва маҳаллий олимларнинг тадқиқотлари ўрганилган. Шунингдек, хорижий мамлакатлар томонидан амалга оширилган солиқ сиёсати ва ундан олинадиган сабоқларнинг қиёсий таҳлили келтирилган ҳамда якунида хулоса шакллантирилган

  • Read count 27
  • Date of publication 31-07-2024
  • Main LanguageO'zbek
  • Pages336-345
Ўзбек

Мақола тижорат банкларини солиққа тортишнинг хориж тажрибасига бағишланган бўлиб, тадқиқот доирасида хорижлик ва маҳаллий олимларнинг тадқиқотлари ўрганилган. Шунингдек, хорижий мамлакатлар томонидан амалга оширилган солиқ сиёсати ва ундан олинадиган сабоқларнинг қиёсий таҳлили келтирилган ҳамда якунида хулоса шакллантирилган

Русский

Статья посвящена зарубежному опыту налогообложения коммерческих банков, в рамках исследования изучены исследования зарубежных и отечественных ученых. Также представлен сравнительный анализ налоговой политики, реализуемой зарубежными странами, и уроки, которые следует из нее извлечь, а в конце формируется вывод.

English

The article is devoted to the foreign experience of taxation of commercial banks, and the research of foreign and domestic scientists are studied in the framework of the research. Also, a comparative analysis of the tax policy implemented by foreign countries and the lessons to be learned from it is presented, and a conclusion is formed at the end.

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