Ключевые
слова:
налоговый
орган,
налогоплательщики,
юридические
лица,
индивидуальные
предприниматели, налоговое бремя, налоги и сборы, налоговая задолженность, государство, бюджет.
WAYS TO REDUCE TAX DEBT IN THE COUNTRY BASED ON ADVANCED FOREIGN EXPERIENCE
Hakimov Ulugbek Furqat ogli -
Independent researcher of the
Tashkent Financial Institute, PhD
Abstract.
This article examines the importance of taxes in the state economy and today, it is based on the fact that the
reduction of tax debt in the country is one of the urgent issues. The opinions and comments of foreign economists on reducing tax
debt were studied. Tax debts of legal entities, including individual entrepreneurs are analyzed. Specific features of tax debt
recovery in developed countries have been studied.
Based on the above-mentioned circumstances, proposals and
recommendations have been formulated to reduce tax debt in our country, including improving the practice of its effective
collection.
Key words:
tax authority, tax payers, legal entities, individual entrepreneurs, tax burden, taxes and fees, tax debt, state,
budget.
Kirish.
Jahon mamlakatlarida soliq qarzlari
ortib borishining asosiy sabablaridan biri sifatida
soliq yukining yuqoriligi ko‘rsatiladi. Jumladan,
soliq yuki Estoniya davlatida 48 foizni, Fransiya
davlatida 46 foizni, Ukraina davlatida 44,5 foizni,
Litva davlatida 42 foizni, Rossiya Federatsiyasida
41 foizni, Ozarbayjon davlatida 40,5 foizni,
Germaniya davlatida 39 foizni, Latviya davlatida
38,5 foizni va Belorussiya davlatida 33,9 foizni
tashkil etadi [1]. Mazkur ko‘rsatkichlar mamlakatda
faqat soliq qarzining kelib chiqishiga sabab bo‘lmas-
dan, balki ushbu mamlakatlarda investorlarning
kirib kelishiga salbiy ta’sir ko‘rsatishi hamda yashi-
rin iqtisodiyotning oshishiga ham olib keladi.
O‘zbekistonda iqtisodiy islohotlarning dast-
labki yillaridan boshlab mustaqil soliq siyosati yara-
tildi hamda uning strategiyasi ishlab chiqilib, hozir-
gi kunda izchil takomillashtirilib borilmoqda. Xusu-
san, soliq siyosatini takomillashtirishning bir qismi
sifatida ish haqi fondidagi soliq yukini pasaytirish
va tadbirkorlik subyektlari uchun soliqlarni opti-
mallashtirish bilan ta’minlaydigan ishlar amalga
oshirildi. Xususan, 2016-yildan 2021-yilgacha bo‘l-
gan davrda fuqarolar uchun 8 foiz miqdorida maj-
buriy undiriladigan sug‘urta badali bekor qilindi,
doi.org/10.55439/ECED/vol24_iss3/a48
Dostları ilə paylaş: |
