OʻZBEKISTONDA KICHIK VA OʻRTA BIZNESNI SOLIQQA TORTISHNING SAMARADORLIGINI OSHIRISHNING AYRIM MUAMMOLAR
Abstract
Ushbu maqolada Oʻzbekistonda kichik va oʻrta biznesni soliqqa tortish samaradorligiga taʼsir etuvchi amaldagi muammolar va ularning ayrim sabablarini hamda ushbu sohada samaradorlikni oshirishga qaratilgan maqsadli siyosiy vositalarni tahlil etilgan. Tadqiqotda milliy soliq maʼlumotlari, korxonalar soʻrovlari hamda OECD va Markaziy Osiyo mamlakatlari tajribasiga asoslangan taqqoslama tahlillar natijasida soliq maʼmurchiligidagi byurokratik toʻsiqlar, raqamlashtirish darajasining pastligi va ixtiyoriy rioya etishning zaifligi samaradorlikka asosiy salbiy taʼsir koʻrsatuvchi omillar ekanligi aniqlandi.
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