10

Ушбу мақолада солиқ сиёсатининг иқтисодий тенгсизликка таъсири ўрганилган бўлиб, ҳар бир солиқ турларининг иқтисодий тенгсизликка таъсири алоҳида таҳлил қилинган. Шунингдек, ушбу тадқиқот бўйича хорижлик олимларнинг тадқиқотлари ўрганилган ва якунида хулоса шакллантирилган.

  • Количество прочтений 10
  • Дата публикации 30-08-2024
  • Язык статьиO'zbek
  • Страницы272-280
Ўзбек

Ушбу мақолада солиқ сиёсатининг иқтисодий тенгсизликка таъсири ўрганилган бўлиб, ҳар бир солиқ турларининг иқтисодий тенгсизликка таъсири алоҳида таҳлил қилинган. Шунингдек, ушбу тадқиқот бўйича хорижлик олимларнинг тадқиқотлари ўрганилган ва якунида хулоса шакллантирилган.

Русский

В данной статье рассматривается влияние налоговой политики на экономическое неравенство, анализируя влияние каждого вида налогов на экономическое неравенство в отдельности. Также были изучены исследования зарубежных учёных по данному исследованию и в конце сформировано заключение

English

This article examines the impact of tax policy on economic inequality, analyzing the effects of each type of tax on economic inequality separately. Also, research of foreign scientists on this research were studied and a conclusion was formed at the end.

Название ссылки
1 Abuselidze, G. (2020). Optimality of Tax Policy on the Basis of Comparative Analysis of Income Taxation. PSN: Income Tax (Topic). https://doi.org/10.14207/ejsd.2020.v9n1p272.
2 Alm, J. (2021). Tax evasion, technology, and inequality. Economics of Governance, 1-23. https://doi.org/10.1007/s10101-021-00247-w.
3 Alstadsæter, Annette, Niels Johannesen, and Gabriel Zucman. 2019. "Tax Evasion and Inequality." American Economic Review, 109 (6): 2073–2103.
4 Balseven, H., & Tugcu, C. (2017). Analyzing the Effects of Fiscal Policy On Income Distribution: A Comparison Between Developed and Developing Countries. International Journal of Economics and Financial Issues, 7, 377-383.
5 Bertotti, M., & Modanese, G. (2014). Micro to macro models for income distribution in the absence and in the presence of tax evasion. Appl. Math. Comput., 244, 836-846. https://doi.org/10.1016/j.amc.2014.07.055.
6 Bhatti M. A., Isayev F. Evaluating the Effectiveness of Mandatory IFRS Adoption in Enhancing Transparency and Governance in Saudi Arabia //Cuadernos de Economía. – 2023. – Т. 46. – №. 132. – С. 110-119.
7 Dagan, T. (2016). International Tax and Global Justice. Theoretical Inquiries in Law, 18, 1 - 35. https://doi.org/10.1515/til-2017-0002.
8 Davoodi, H., Gupta, S., & Chu, K. (2000). Income Distribution and Tax and Government Social Spending Policies in Developing Countries. Emerging Markets: Finance. https://doi.org/10.5089/9781451848281.001.
9 Elbra, A., & Mikler, J. (2017). Paying a ‘Fair Share’: Multinational Corporations’ Perspectives on Taxation. Global Policy, 8, 181-190. https://doi.org/10.1111/1758-5899.12379
10 Ikromovich, I.F. (2022). Analysis of resource taxes based on tax analysis technique. International Journal of Management IT and Engineering, 12(12), 65-71.
11 Iosifidi, M., & Mylonidis, N. (2016). Relative effective taxation and income inequality: Evidence from OECD countries. Journal of European Social Policy, 27, 57 - 76. https://doi.org/10.2139/ssrn.2856374.
12 Isaev, F. (2021). Advantages of applying tax incentives in the conditions of economic crisis. International Journal of Marketing and Technology, 11(8), 15-25. Isaev, F.I. (2021). Tax Policy of the Republic of Uzbekistan. International Journal of Management IT and Engineering, 11(8), 1-9.
13 Jha, P., & Gozgor, G. (2019). Globalization and Taxation: Theory and Evidence. CESifo Working Paper Series. https://doi.org/10.1016/J.EJPOLECO.2019.04.001.
14 Nantob, N. (2016). Taxation and Income Inequality in Developing Countries: An Empirical Investigation. Economics Bulletin, 36, 1508-1522.
15 Rixen, T. (2010). Tax Competition and Inequality - The Case for Global Tax Governance. International Finance eJournal. https://doi.org/10.2139/ssrn.1488066.
16 Torregrosa-Hetland, S. (2020). Inequality in tax evasion: the case of the Spanish income tax. , 28, 89-109. https://doi.org/10.1108/aea-01-2020-0007.
17 Zucman, G. (2023). Globalisation, taxation and inequality. Fiscal Studies. https://doi.org/10.1111/1475-5890.12341.
18 Исаев Ф. Аудит самарадорлигининг назарий-амалий талқини //Приоритетные направления, современные тенденции и перспективы развития финансового рынка. – 2023. – С. 359-361.
19 Исаев Ф. И. Солиқ текширувларини рақамлаштириш зарурияти.“Бизнес-эксперт” илмий журнали. – 2021. – Т. 6. – С. 52-54.
20 Исаев Ф. Совершенствование налогообложения имущества //Экономика и инновационные технологии. – 2021. – №. 6. – С. 326-333.
21 Исаев, Ф. (2021). Солиқ юкини аниқлаш методикасини тaкoмиллaштириш. Iqtisodiyot Va taʼlim, (6), 86–91. https://doi.org/10.55439/ECED/vol_iss6/a286
22 Исаев, Ф. (2022). Йирик корхоналар мисолида сoлиқ йиғилувчaнлиги кўрcaткичини таҳлил қилиш методикасини такомиллаштириш. Iqtisodiyot Va taʼlim, 24(1), 317–326. https://cedr.tsue.uz/index.php/journal/article/view/955
23 Исаев, Ф. (2023). Молиявий ҳисобот сифатини оширишда солиққа тортиш, мустақил аудит ва ички назоратнинг ўрни. Iqtisodiy Taraqqiyot Va Tahlil, 1(7), 305–310. https://doi.org/10.60078/2992-877X-2023-vol1-iss7-pp305-310
24 Исаев, Ф. (2023). Сoлиқ тaҳлили - иқтисодий таҳлилнинг таркибий қисми. Nashrlar. https://e-itt.uz/index.php/editions/article/view/35
25 Исаев, Ф. (2023). Солиқ ислоҳотлари ва уларнинг оқибатларини баҳолаш. Nashrlar, 1(2), 59–62. https://e-itt.uz/index.php/editions/article/view/421
26 Исаев, Ф. (2023). Солиқ ислоҳотларининг таъсирини таҳлил қилиш. Iqtisodiy Taraqqiyot Va Tahlil, 1(6), 155–161. https://doi.org/10.60078/2992-877X-2023-vol1-iss6- pp155-161
27 Исаев, Ф. (2023). Солиқ ислоҳотларининг таъсирини таҳлил қилиш. Iqtisodiy Taraqqiyot Va Tahlil, 1(6), 155–161. https://doi.org/10.60078/2992-877X-2023-vol1-iss6- pp155-161
28 Исаев, Ф. (2023). Солиқ таҳлилини фискал сиёсат самарадорлигига таъсир қилиш усуллари. Nashrlar, 1(1), 128–131. https://doi.org/10.60078/2023-vol1-iss1-pp128-131
29 Исаев, Ф. (2023). Солиқ текширувлари: аудит самарадорлиги таҳлили. Иқтисодиёт ва инновацион технологиялар, 11 (1), 394–401. https://doi.org/10.55439/EIT/vol11_iss1/a42 Исаев, Ф. (2023). Солиқ юкини камайтиришда солиқ таҳлилининг таъсирига оид назарий мулоҳазалар. International Journal of Economics and Innovative Technologies, 11(2), 415–421. https://doi.org/10.55439/EIT/vol11_iss2/i41
30 Исаев, Ф. (2023). СОЛИҚЛАРНИНГ ФАРОВОНЛИККА ТАЪСИРИ НАЗАРИЯСИ. "Milliy Iqtisodiyotni Isloh Qilish Va Barqaror Rivojlantirish istiqbollari" Respublika Ilmiy-Amaliy Konferensiyasi Materiallari to‘plami., 206–208. https://conference.tsue.uz/index.php/article/article/view/393
31 Исаев, Ф. (2024). Рақамли иқтисодиёт шароитида солиқ таҳлилининг методологик ёндашувлари. Nashrlar, 156. https://e-itt.uz/index.php/editions/article/view/667 Исаев, Ф. (2024). Рақамли молиявий активларни солиққа тортиш масалалари. Iqtisodiy Taraqqiyot Va Tahlil, 2(1), 352–360. https://eitt.uz/index.php/eitt/article/view/632 Исаев, Ф., & Камилова, С. (2024). Электрон тижоратни солиққа тортишнинг назарий асослари. Iqtisodiy taraqqiyot va tahlil, 2(3), 296–304. https://doi.org/10.60078/2992- 877X-2024-vol2-iss3-pp 296-30
В ожидании