KICHIK VA O‘RTA BIZNESNI SOLIQQA TORTISH MUAMMOLARI VA YECHIMLARI
Keywords:
kichik va o‘rta biznes, soliq yuki, soddalashtirilgan soliq tizimi, soliq muvofiqligi, norasmiy sektor, soliq islohoti, tadbirkorlik muhiti.Abstract
Ushbu maqolada kichik va o‘rta biznesni soliqqa tortishning nazariy asoslari, asosiy muammolari va ularning yechimlari tahlil etilgan. Optimal soliq nazariyasi (Mirrlees), soliq muvofiqligining iqtisodiy modeli (Allingham-Sandmo) va soliq yukining kichik va o‘rta biznes faolligiga ta’siri (Djankov) asosida muammolar ko‘rib chiqilgan.
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