Том 9 № 1 (2023): ФИНАНСЫ И БАНКОВСКОЕ ДЕЛО
Статьи выпуска

НЕКОТОРЫЕ АСПЕКТЫ НАЛОГОВЫХ ОТНОШЕНИЙ В МЕЖДУНАРОДНОЙ ПРАКТИКЕ

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  • Сарвар Махмудов
Сарвар Махмудов
Ўзбекистон Республикаси Президенти ҳузуридаги Давлат бошқаруви академияси

Опубликован 06.07.2023

Ключевые слова

  • солиқ, солиқ муносабатлари, солиқ тизими, солиқ тушумлари, экологик солиқ, халқаро солиқ рақобатдошлиги индекси

Как цитировать

Махмудов, С. (2023). НЕКОТОРЫЕ АСПЕКТЫ НАЛОГОВЫХ ОТНОШЕНИЙ В МЕЖДУНАРОДНОЙ ПРАКТИКЕ. ФИНАНСЫ И БАНКОВСКОЕ ДЕЛО, 9(1), 39–44. извлечено от https://journal.bfa.uz/index.php/bfaj/article/view/112

Аннотация

Мақолада солиқ муносабатлари айрим жиҳатларини тадқиқ қилишда хорижий ва маҳаллий тадқиқотчиларнинг илмий ёндашувлари ва фикрлари ўрганилган. Хусусан, халқаро амалиётда солиқ органларининг асосий функциялари, халқаро солиқ рақобатдошлиги индекси кўрсаткичлари, мамлакатларда солиқ тушумларининг ялпи ички маҳсулотдаги улуши ҳамда Канада, Финландия, Эстония каби давлатларда солиқ муносабатларининг айрим ташкилий жиҳатлари қиёсий таҳлил қилинган. Халқаро амалиётда солиқ муносабатларининг айрим жиҳатларини ўрганиш асосида тегишли хулосалар ва таклифлар шакллантирилган.

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