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Ushbu maqolada respublikamiz soliq tizimida mavjud soliq turlari va ularning soliq bazasini aniqlash tartibining metadologiyasi, xususiyatlari, qoidalari haqida, shuningdek bu metodlarga ta’sir etuvchi omillar va dastaklar xususida ma’lumotlar keltirilgan. Qolaversa, jahon soliq tizimida soliq bazasini aniqlash tartiblarining umumiy usullari va qoidalari ham yoritilgan bo’lib, soliqqa tortish sohasida uni tartibga soluvchi umumiy jihatlari haqida mulohazalar yuritilgan.v

  • Ўқишлар сони 98
  • Нашр санаси 30-06-2023
  • Мақола тилиO'zbek
  • Саҳифалар сони62-72
Ўзбек

Ushbu maqolada respublikamiz soliq tizimida mavjud soliq turlari va ularning soliq bazasini aniqlash tartibining metadologiyasi, xususiyatlari, qoidalari haqida, shuningdek bu metodlarga ta’sir etuvchi omillar va dastaklar xususida ma’lumotlar keltirilgan. Qolaversa, jahon soliq tizimida soliq bazasini aniqlash tartiblarining umumiy usullari va qoidalari ham yoritilgan bo’lib, soliqqa tortish sohasida uni tartibga soluvchi umumiy jihatlari haqida mulohazalar yuritilgan.v

Русский

В данной статье приведены сведения о видах налогов, имеющихся в налоговой системе нашей республики и о методике, особенностях и правилах порядка определения налоговой базы, а также о факторах и рычагах, влияющих на эти методы. Кроме того, были также освещены общие методы и правила порядка определения налоговой базы в мировой налоговой системе, а также даны комментарии по поводу общих аспектов, регулирующих ее в сфере налогообложения.

English

This article provides information about the types of taxes available in the tax system of our republic and the methodology, features, and rules of the procedure for determining the tax base, as well as the factors and levers that influence these methods. In addition, the general methods and rules of the procedures for determining the tax base in the world tax system were also highlighted, and comments were made about the general aspects that regulate it in the field of taxation.

№ Муаллифнинг исми Лавозими Ташкилот номи
1 Xalikchayeva S. . ---- TDIU huzuridagi ilmiy-tadqiqot markazi
№ Ҳавола номи
1 Artur Laffer (2008) "The End of Prosperity: How Higher Taxes Will Doom the Economy-If We Let It Happen", Stephen Moore and Peter J. Tanous.
2 Auerbach A.J., Feldstein M. (2002) Handbook of Public Economics 1st Edition - October 21,. Editors: Hardback ISBN: 9780444823151
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4 Hines Jr J. R. (2008) Reconsidering the taxation of foreign income //Tax L. Rev. – Т. 62. – С. 269.
5 Jo’raev A.S., Kuziyeva N.R. (2005) MARKAZIY OSIYO DAVLATLARI SOLIQ TIZIMI O’QUV QO’LLANMA Toshkent.
6 Jo’rayev A., Shirinov S. (2015) Soliq statistikasi va prognozi: O’quv qo’llanma/ O’zbekiston Respublikasi Oliy va o’rta maxsus ta’lim vazirligi; –T.: “IQTISOD-MOLIYA”, –392 b.
7 Keen M. (1993) The welfare economics of tax co-ordination in the European Community: A survey //Fiscal Studies. – Т. 14. – №. 2. – С. 15-36.
8 Shamsutdinov F.Sh., Shamsutdinova Sh.F. (2011) Chet mamlakatlar soliq tizimi. (Darslik). –T.: «Fan va texnologiya», 508 bet. ISBN 978-9943-10-553-9.
9 Slemrod J. (2007) Cheating ourselves: The economics of tax evasion //Journal of Economic perspectives. – Т. 21. – №. 1. – С. 25-48.
10 Sørensen P. B. (2010) Dual income taxes: a Nordic tax system //Tax reform in open economies: international and country perspectives, Cheltenham, Edward Elgar. – С. 78-108.
11 Thomas Piketty (2017) “Capital in the Twenty-First Century” – August 14, by Thomas Piketty (Author), Arthur Goldhammer (Translator).
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