SOLIQ YUKINING TADBIRKORLIK FAOLLIGIGA TA’SIRI: NAZARIY VA EMPIRIK TAHLIL
Keywords:
soliq yuki, tadbirkorlik faolligi, investitsiyalar, yangi korxonalar, Lafler egri chizig'i, soliq stimullari, raqobatbardoshlik.Abstract
Ushbu maqolada soliq yukining tadbirkorlik faolligiga ta’sirining nazariy asoslari, mexanizmlari va empirik ko‘rsatkichlari tahlil etilgan. Lafler egri chizig‘i konsepsiyasi, Djankov korporativ soliq modeli va investitsiyalar nazariyasi (Modigliani-Miller) asosida soliq yukining tadbirkorlik qarorlariga ta’siri ko'rib chiqilgan. O‘zbekistonda 2016–2023-yillar davomidagi soliq stavkalari o‘zgarishi, yangi korxonalar tashkil etilishi va xorijiy investitsiyalar dinamikasi o‘rtasidagi bog‘liqlik empirik usullarda baholangan.
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