The paper discusses the reasons for the commission of a crime in the form of tax evasion by companies in the Republic of Uzbekistan and conducts a comparative analysis of some of the reasons with foreign countries. In the course of the study, the author comes to the following conclusions: 1. The provision of benefits to some companies leads to tax evasion by other companies, which are not subject to these benefits. 2. Large companies have more power and influence, which allows them to determine the policy for establishing tax collections in the country. 3. Companies with a large turnover must pay more taxes, which leads to the search for ways to evade taxes. 4. Leverage as a financial instrument has a negative impact on the fight against tax evaders.
| Mualliflar | Mardanov , Jasurbek, Марданов , Жасурбек, Марданов , Жасурбек |
|---|---|
| Jurnal | Жамият ва инновациялар / Общество и инновации / Society and innovations |
| Nashr sanasi | 2022-07-01 |
| Jild | 3 |
| Son | 5/S |
| Betlar | 300-306 |
| Til | O‘zbek |
| DOI | 10.47689/2181-1415-vol3-iss5/s-pp300-306 |
DOI: 10.47689/2181-1415-vol3-iss5/s-pp300-306 · Maqolaning asl sahifasi
солиқ тўлашдан бўйин товлаш, йирик компаниялар, даромад, солиқ жинояти, левередж, лоббизм, tax evasion, large companies, income, tax crime, leverage, lobbying, уклонение от уплаты налогов, крупные компании, доход, налоговое преступление, левередж, лоббизм
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