SOLIQQA SOLISH TIZIMLARINING XALQARO TASNIFI VA ZAMONAVIY RIVOJLANISH TENDENSIYALARI
##article.subject##:
soliq tizimi, progressiv soliq, tekis soliq, soliq stavkalari, raqamli iqtisodiyot, xalqaro tajriba##article.abstract##
Ushbu maqolada jahon amaliyotida qo‘llaniladigan soliq tizimlarining asosiy turlari, ularning tasnifi va taqqosiy tahlili berilgan. Progressiv va tekis stavkali soliq tizimlarining nazariy asoslari, afzalliklari va kamchiliklari o‘rganilgan. Rivojlangan va rivojlanayotgan mamlakatlar tajribasi asosida soliq tizimlarining zamonaviy rivojlanish yo‘nalishlari aniqlangan. Samarali soliq tizimi shaffoflik, soddalik va iqtisodiy neytrallik tamoyillariga asoslanishi kerakligi xulosasiga kelingan.
Библиографические ссылки
Tax Foundation. (2024). International Tax Competitiveness Index 2024. Washington, DC. Mavjud: https://taxfoundation.org/research/all/global/2024-international-tax-competitiveness-index/
OECD. (2024). Revenue Statistics 2024: Tax revenue trends in the OECD. Paris: OECD Publishing. Mavjud: https://www.oecd.org/en/publications/revenue-statistics-2024_c87a3da5-en.html
OECD. (2024). Tax Administration 2024. Paris: OECD Publishing. Mavjud: https://www.oecd.org/en/publications/tax-administration-2024_2d5fba9c-en.html
OECD. (2024). Corporate Tax Statistics 2024. Paris: OECD Publishing. Mavjud: https://www.oecd.org/content/dam/oecd/en/publications/reports/2024/07/corporate-tax-statistics-2024_ce7e5701/9c27d6e8-en.pdf
OECD. (2025). Taxing Wages 2025. Paris: OECD Publishing.
Institute on Taxation and Economic Policy. (2025). The Pitfalls of Flat Income Taxes. Washington, DC. Mavjud: https://itep.org/the-pitfalls-of-flat-income-taxes/
Bankrate. (2025). Flat Tax: What It Is, How It Works And Why It Matters. Mavjud: https://www.bankrate.com/taxes/flat-tax/
O’zbekiston Respublikasi Prezidenti Qarori. (2020). PQ-4699-son. Raqamli iqtisodiyot va elektron hukumatni keng joriy etish chora-tadbirlari to’g‘risida. 28-aprel. Mavjud: https://lex.uz/docs/-4800657
ResearchGate. (2021). Raqamli iqtisodiyot va unda elektron tijoratning o’rni. Mavjud: https://www.researchgate.net/publication/356587381
Spot.uz. (2023). 2024-yil O’zbekiston soliq siyosatida qanday o’zgarishlar bo’ladi. 2-noyabr. Mavjud: https://www.spot.uz/oz/2023/11/02/budget-address
Egamberganovich M. Q., Dilshodbekovna S. M. O ‘ZBEKISTON MINTAQALARI BO ‘YICHA IQTISODIY NOMUTANOSIBLIKLARNING KONVERGENTSIYA KO ‘RSATKICHLARI TAHLILI //Journal of marketing, business and management. – 2025. – Т. 4. – №. 6. – С. 47-54.
University of Nevada, Reno. (2024). Tax Systems across the World: A Comparison. Mavjud: https://www.unr.edu/business/international/blog/tax-systems
Bardibayevich, P. S. (2025). YASHIRIN IQTISODIYOTNI QISQARTIRISH BO ‘YICHA IQTISODIY VA INSTITUTSIONAL MEXANIZMLARNI TAKOMILLASHTIRISH. Economics and Innovative Technologies, 13(6), 42-47.
Steuerle, C. E. Can Flat Taxes be Progressive? The Urban Institute. Mavjud: https://www.urban.org/sites/default/files/publication/67246/1000091-Can-Flat-Taxes-be-Progressive-.pdf
