KICHIK VA O'RTA BIZNES VAKILLARINI SOLIQQA TORTISH MASALASINI TAKOMILLASHTIRISH
https://doi.org/10.5281/zenodo.14676460
Abstract
Kichik va o‘rta biznes (KOB) iqtisodiyotning muhim tarkibiy qismini tashkil etadi. Ushbu sektor mamlakatlar iqtisodiyoti uchun yangi ish o‘rinlarini yaratish, raqobatbardoshlikni oshirish va innovatsiyalarni joriy etishda muhim rol o‘ynaydi. Shuningdek, KOB soliqqa tortish tizimi davlat byudjeti uchun ham muhim manba hisoblanadi. Shunday bo‘lsa-da, kichik va o‘rta biznesni soliqqa tortish amaliyoti ko‘plab qiyinchiliklarga duch kelmoqda. Soliqqa tortish tizimi noaniqligi, soliq yukining ortiqcha bo‘lishi, soliq to‘lovchilarni nazorat qilishda yuzaga keladigan muammolar va boshqalar KOBning rivojlanishiga to‘sqinlik qilmoqda. Shuning uchun KOB vakillarini soliqqa tortish tizimini takomillashtirish muhim ahamiyatga ega.
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