This article presents the main types of tax systems used in world practice, their classification and comparative analysis. The theoretical foundations, advantages and disadvantages of progressive and flat-rate tax systems are studied. Based on the experience of developed and developing countries, modern directions for the development of tax systems are identified. It is concluded that an effective tax system should be based on the principles of transparency, simplicity and economic neutrality.
| Mualliflar | Саттарова Махфуза Дилшодбековна, Рахимова Ганишер Алишер угли |
|---|---|
| Jurnal | Ma’mun Science |
| Nashriyot | Маъмун университети” нодавлат таълим муассасаси, www.mamunedu.uz |
| Nashr sanasi | 2026-06-24 |
| Jild | 4 |
| Son | 5 |
| Til | O‘zbek |
| Ilmiy soha | Iqtisodiyot |
| Indeksga qo‘shilgan | 2026-08-26 |
tax system, progressive tax, flat tax, tax rates, digital economy, international experience., Налоговая система, прогрессивный налог, плоский налог, налоговые ставки, цифровая экономика, международный опыт, soliq tizimi, progressiv soliq, tekis soliq, soliq stavkalari, raqamli iqtisodiyot, xalqaro tajriba
| APA | Саттарова Махфуза Дилшодбековна, & Рахимова Ганишер Алишер угли (2026). SOLIQQA SOLISH TIZIMLARINING XALQARO TASNIFI VA ZAMONAVIY RIVOJLANISH TENDENSIYALARI. Ma’mun Science, 4(5). https://tadqiqot.uz/index.php/jms/article/view/14369 |
|---|---|
| GOST (OAK) | Саттарова Махфуза Дилшодбековна, Рахимова Ганишер Алишер угли SOLIQQA SOLISH TIZIMLARINING XALQARO TASNIFI VA ZAMONAVIY RIVOJLANISH TENDENSIYALARI // Ma’mun Science. – 2026. – T. 4, № 5. |
| MLA | Саттарова Махфуза Дилшодбековна, and Рахимова Ганишер Алишер угли. “SOLIQQA SOLISH TIZIMLARINING XALQARO TASNIFI VA ZAMONAVIY RIVOJLANISH TENDENSIYALARI.” Ma’mun Science, 4(5), 2026. https://tadqiqot.uz/index.php/jms/article/view/14369 |
| Chicago | Саттарова Махфуза Дилшодбековна, and Рахимова Ганишер Алишер угли. “SOLIQQA SOLISH TIZIMLARINING XALQARO TASNIFI VA ZAMONAVIY RIVOJLANISH TENDENSIYALARI.” Ma’mun Science, 4(5) (2026). https://tadqiqot.uz/index.php/jms/article/view/14369 |
| Harvard | Саттарова Махфуза Дилшодбековна, and Рахимова Ганишер Алишер угли (2026) ‘SOLIQQA SOLISH TIZIMLARINING XALQARO TASNIFI VA ZAMONAVIY RIVOJLANISH TENDENSIYALARI’, Ma’mun Science, 4(5). https://tadqiqot.uz/index.php/jms/article/view/14369 |
| BibTeX | @article{article2026,
title = {SOLIQQA SOLISH TIZIMLARINING XALQARO TASNIFI VA ZAMONAVIY RIVOJLANISH TENDENSIYALARI},
author = {Саттарова Махфуза Дилшодбековна and Рахимова Ганишер Алишер угли},
journal = {Ma’mun Science},
year = {2026},
volume = {4},
number = {5},
url = {https://tadqiqot.uz/index.php/jms/article/view/14369}
} |
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