TADBIRKORLIK SUBEKTLARINI SOLIQ IMTIYOZLARI BERISH ORQALI QOLLAB QUVVATLASH
Keywords:
tadbirkorlik, tadbirkorlik subyektlari, kichik biznes, soliq, soliq imtiyozlari, soliq yuki, davlat tomonidan qo‘llab-quvvatlash, investitsiya, innovatsiya, raqobatbardoshlik, soliq ma’murchiligi.Abstract
Ushbu tezisda tadbirkorlik subyektlarini davlat tomonidan
qo‘llab-quvvatlashda soliq imtiyozlarining iqtisodiy ahamiyati va ulardan samarali
foydalanish masalalari yoritilgan. Soliq imtiyozlarining tadbirkorlik subyektlari
moliyaviy barqarorligini ta’minlash, soliq yukini maqbullashtirish, investitsion
faollikni oshirish, ishlab chiqarishni kengaytirish va yangi ish o‘rinlarini yaratishdagi
o‘rni tahlil qilingan. Shuningdek, kichik va o‘rta biznes subyektlariga beriladigan soliq
imtiyozlarining ularning raqobatbardoshligi va innovatsion faolligiga ta’siri ko‘rib
chiqilgan. Tadbirkorlik faoliyatini rag‘batlantirishda soliq imtiyozlarini manzilli va
samarali qo‘llash, ularni berish mexanizmlarini takomillashtirish hamda soliq
ma’murchiligini soddalashtirish bo‘yicha takliflar bayon etilgan. Tadqiqotlar soliq
imtiyozlari kichik va o‘rta biznesning o‘sishi va investitsion imkoniyatlarini qo‘llab
quvvatlashi mumkinligini ko‘rsatadi.
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