. Мазкур мақолада корпоратив солиқ тизимининг корхоналар молиявий қарорларига таъсири кўриб чиқилган. Олиб борилган тадқиқотларда корпоратив солиқнинг компаниялар фойдасини силжишига ва капитал структурасига таъсири таҳлил қилинган. Таҳлил натижасида корпоратив солиқ тизимини такомиллаштириш бўйича хулосалар шакллантирилган.
. Мазкур мақолада корпоратив солиқ тизимининг корхоналар молиявий қарорларига таъсири кўриб чиқилган. Олиб борилган тадқиқотларда корпоратив солиқнинг компаниялар фойдасини силжишига ва капитал структурасига таъсири таҳлил қилинган. Таҳлил натижасида корпоратив солиқ тизимини такомиллаштириш бўйича хулосалар шакллантирилган.
В данной статье рассмотрено влияние системы корпоративного налогообложения на финансовые решения предприятий. В проведенном исследовании анализируется влияние корпоративного налога на перемещение прибыли и структуру капитала компаний. В результате анализа сформированы выводы по совершенствованию системы корпоративного налогообложения.
This article examines the influence of the corporate tax system on the financial decisions of enterprises. The study analyzes the impact of corporate tax on the transfer of profits and the capital structure of companies. As a result of the analysis, conclusions were drawn on improving the corporate tax system.
| № | Muallifning F.I.Sh. | Lavozimi | Tashkilot nomi |
|---|---|---|---|
| 1 | Qudiyarov K.. | -- | Қорақалпоқ давлат университети |
| № | Havola nomi |
|---|---|
| 1 | Admati, A., P. DeMarzo, M. Hellwig and P. Pfleiderer, (2013). Fallacies, Irrelevant Facts, and Myths in the Discussion of Capital Regulation: Why Bank Equity is Not Socially Expensive. Working paper, Stanford University |
| 2 | Bremus Franziska & Schmidt Kirsten & Tonzer Lena (2020). Interactions between bank levies and corporate taxes: How is bank leverage affected?Journal of Banking and Finance. https://www.sciencedirect.com/science. |
| 3 | Chronopoulos Dimitris K. & Sobiech Anna L. & Wilson John O.S., (2018). Future Issues in Bank Taxation. https://www.fca.org.uk/publication. |
| 4 | De Mooij R. A. & Keen M., (2016). Debt, taxes, and banks. Journal of Money, Credit and Banking, 48(1), 5-33. |
| 5 | de Mooij, R., Keen M. and Orihara M., (2013). Taxation, Bank Leverage, and Financial Crises. Working paper, International Monetary Fund. |
| 6 | DeNicolo G., Gamba A. & Lucchetta M. (2012). Capital regulation, liquidity requirements and taxation in a dynamic model of banking. IMFWorking Papers 12/72. Washington: International Monetary Fund. |
| 7 | IMF, (2018). A Destination-Based Allowance for Corporate Equity. Working Paper. |
| 8 | Langedijk Sven & Nicodème Gaëtan & Pagano Andrea & Rossi Alessandro,(2015)."Debt Bias in Corporate Income Taxation and the Costs of Banking Crises,"CEPR Discussion Papers 10616, C.E.P.R. Discussion Papers. |
| 9 | MacKie-Mason, Jeffrey K, (1990). "Do Taxes Affect Corporate Financing Decisions?," Journal of Finance, American Finance Association, vol. 45(5), pages 1471-1493, December. |
| 10 | Modigliani F., Miller M. (1963). Corporate income Taxes and the cost of capital: A correction. The American Economic Review, v. 53, pp. 433-443. |
| 11 | Modigliani F., Miller M., (1958). The cost of capital, corporation finance and the theory of investment. The American Economic Review, v. 48, pp. 261-297. |
| 12 | Savina Princen, (2012). Determining the impact of taxation on corporate financial decisionmaking, Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(3), pages 161- 170. |
| 13 | Schepens, Glenn, (2016). "Taxes and bank capital structure," Journal of Financial Economics, Elsevier, vol. 120(3), pages 585-600. |
| 14 | Абдуллаев З.А., (2020). Тижорат банклари фаолиятини солиққа тортишни такомиллаштириш //Монография.‒ Т.: «Молия» |