O'ZBEKISTON RESPUBLIKASIDA SOLIQ TIZIMIDA AMALGA OSHIRILAYOTGAN O'ZGARISHLAR
https://doi.org/10.5281/zenodo.14539996
Keywords:
soliq, yuridik shaxslar, jismoniy shaxslar, daromad solig‘i, mol-mulk solig‘i, QQS, foyda solig‘iAbstract
O‘zbekiston Respublikasining soliq tizimi davlat byudjetini shakllantirish va iqtisodiyotni barqaror rivojlantirishda muhim rol o‘ynaydi. Ushbu tizim jismoniy va yuridik shaxslar uchun belgilangan qoidalar asosida soliqlarni undirishga qaratilgan. Soliq tizimining asosiy turlari jismoniy shaxslar uchun daromad va mol-mulk soliqlari, yuridik shaxslar uchun esa foyda solig‘i, qo‘shilgan qiymat solig‘i (QQS) va mol-mulk solig‘ini o‘z ichiga oladi.
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