Ключевые слова
Аннотация
Ushbu tezisda Amerika Qo‘shma Shtatlaridagi soliq imtiyozlari tizimi, ularning yuridik asoslari, iqtisodiy maqsadi va davlat siyosatidagi o‘rni keng yoritilgan. Tahlil jarayonida soliq imtiyozlari orqali iqtisodiy o‘sishni rag‘batlantirish, ijtimoiy tenglikni qo‘llab-quvvatlash va investitsiyalarni jalb etish mexanizmlari o‘rganilgan. Shuningdek, federal, shtat va mahalliy darajadagi imtiyozlarning huquqiy mexanizmlari solishtirilib, ular iqtisodiyot tarmoqlariga qanday ta’sir ko‘rsatayotgani tahlil qilingan.
Библиографические ссылки
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U.S. Congress. Inflation Reduction Act of 2022 (Public Law No. 117–169). Washington D.C., 2022.
Tax Foundation. Corporate Tax Incentives in the United States: Policy Overview. Washington D.C., 2023.
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U.S. Government Accountability Office (GAO). Tax Expenditures: Background and Evaluation. Report No. GAO-23-104678, Washington D.C., 2023.
IMF. United States: 2023 Article IV Consultation—Staff Report. Washington D.C., 2023.