Ушбу мақолада Ўзбекистонда айланмадан солиқ қўлланиладиган айланма чегарасининг иқтисодий самарадорлиги ва адолатлилиги масалалари таҳлил қилинган. Таҳлил натижаларига кўра, айланма чегарасининг инфляцияга мослаштирилмаслиги солиқ юкининг яширин равишда оғирлашувига, солиқ адолати тамойилининг заифлашувига ҳамда кичик бизнес ривожланишига тўсқинлик қилувчи институционал тўсиқлар шаклланишига олиб келмоқда. Мақолада айланмадан солиқ режимида чегараларни инфляцияга автоматик индексация қилиш, уларни қайта калибрлаш ва тадбиркорлар учун босқичли ўтиш механизмларини жорий этиш бўйича илмий-амалий таклифлар ишлаб чиқилган.
| Mualliflar | Isaev , Fakhriddin, Исаев , Фахриддин, Исаев , Фахриддин |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-12-29 |
| Jild | 3 |
| Son | 12 |
| Betlar | 327-338 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss12-pp327-338 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss12-pp327-338 · Maqolaning asl sahifasi
turnover tax, tax justice, inflation, turnover limit, small business, tax policy, hidden tax burden, tax reform, indexation mechanism, налог с оборота, налоговая справедливость, инфляция, лимит оборота, малый бизнес, налоговая политика, скрытое налоговое бремя, налоговая реформа, механизм индексации, Айланмадан солиқ, солиқ адолати, инфляция, айланма чегараси, кичик бизне, солиқ сиёсати, яширин солиқ юки, солиқ ислоҳот, индексация механизми
| APA | Isaev , Fakhriddin, Исаев , Фахриддин, & Исаев , Фахриддин (2025). THE NEED TO REASSESS THE TURNOVER TAX THRESHOLD. Иқтисодий тараққиёт ва таҳлил, 3(12), 327-338. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp327-338 |
|---|---|
| GOST (OAK) | Isaev , Fakhriddin, Исаев , Фахриддин, Исаев , Фахриддин THE NEED TO REASSESS THE TURNOVER TAX THRESHOLD // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 12. – P. 327-338. – DOI: 10.60078/2992-877x-2025-vol3-iss12-pp327-338. |
| MLA | Isaev , Fakhriddin, Исаев , Фахриддин, and Исаев , Фахриддин. “THE NEED TO REASSESS THE TURNOVER TAX THRESHOLD.” Иқтисодий тараққиёт ва таҳлил, 3(12), 327-338, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp327-338 |
| Chicago | Isaev , Fakhriddin, Исаев , Фахриддин, and Исаев , Фахриддин. “THE NEED TO REASSESS THE TURNOVER TAX THRESHOLD.” Иқтисодий тараққиёт ва таҳлил, 3(12), 327-338 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp327-338 |
| Harvard | Isaev , Fakhriddin, Исаев , Фахриддин, and Исаев , Фахриддин (2025) ‘THE NEED TO REASSESS THE TURNOVER TAX THRESHOLD’, Иқтисодий тараққиёт ва таҳлил, 3(12), 327-338. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp327-338 |
| BibTeX | @article{isaevfakhriddin2025,
title = {THE NEED TO REASSESS THE TURNOVER TAX THRESHOLD},
author = {Isaev , Fakhriddin and Исаев , Фахриддин and Исаев , Фахриддин},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {12},
pages = {327-338},
doi = {10.60078/2992-877x-2025-vol3-iss12-pp327-338},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp327-338}
} |
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