O'ZBEKISTONDA ISTE'MOL SOLIG'INI JORIY ETISH IMKONIYATLARINI TAKOMILLASHTIRISH
https://doi.org/10.5281/zenodo.14729061
Abstract
Iste’mol solig‘i bugungi kunda dunyoning bir qancha mamlakatlarida keng qo‘llaniladigan samarali fiskal vositalardan biri hisoblanadi. Ushbu soliq turi tovar va xizmatlarni iste'mol qilish jarayonida undiriladi va davlat byudjetini to‘ldirishning muhim manbalaridan biri sifatida xizmat qiladi. O‘zbekistonda ushbu soliq turini joriy etish iqtisodiyotga qanday ta‘sir ko‘rsatishi va uning imkoniyatlarini baholash dolzarb mavzulardan biridir.
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