Ключевые слова
Аннотация
Mazkur ilmiy maqolada yuridik shaxslar tomonidan to‘lanadigan resurs soliqlarining nazariy asoslari va iqtisodiy mohiyati tahlil qilinadi. Tadqiqot jarayonida resurs soliqlarining fiskal va tartibga soluvchi funksiyalari, ularning soliq tizimidagi o‘rni hamda soliq ma’murchiligini takomillashtirishning ilmiy yondashuvlari yoritiladi. Shuningdek, resurs soliqlari orqali tabiiy resurslardan oqilona foydalanishni rag‘batlantirish, soliq intizomini mustahkamlash va byudjet daromadlari barqarorligini ta’minlash masalalari nazariy jihatdan asoslab beriladi.
Tadqiqot natijalari resurs soliqlari ma’murchiligini samarali tashkil etish bo‘yicha ilmiy xulosalar ishlab chiqishga xizmat qiladi.
Библиографические ссылки
Almardonov, M.A. & Qoziyeva, N. (2017). Soliqlar va Soliqqa Tortish. Toshkent: Ilm-fan.
OECD (2017). Tax Administration 2017. Parij: OECD Publishing.
IMF (2019). Corporate Taxation in the Global Economy. Xalqaro Valyuta Jamg‘armasi.
OECD (2019). Tax Administration 2019. Parij: OECD Publishing.
PwC Uzbekistan (2022). Tax Code Amendments Uzbekistan. Toshkent: PwC.
Efuntade, A.O. & Efuntade, O.O. (2023). Tax Income and Economic Development: The Resource Dependency Theory (RDT). Journal of Accounting and Financial Management.
Abbas, S., Xu, D., Yuna, G., Hussain, J., Abbas, H. & Rafique, K. (2024). The contribution of resource-based taxation, green innovation, and mineral trade toward ecological sustainability in resource-rich economies. Resources Policy.
Deserno, L. & Sterk, E. (2024). Resource Taxes as an Instrument to Foster Circularity? Circular Economy and Sustainability.
Suárez Serrato, J.C. & Zidar, O.M. (2023). How Do Corporate Taxes Affect Economic Activity? NBER Reporter.
Duhoon, A. (2023). Corporate Tax Avoidance: A Systematic Literature Review and Future Research Agenda. Journal of Small Business and Enterprise Development.
Umirov, X. (2024). Yuridik shaxslar mol-mulkiga soliq solishning o‘ziga xos xususiyatlari. Yashil Iqtisodiyot va Taraqqiyot.
ATAF (2023). Compliance Risk Management by Tax Administrations. Afrika Soliq Ma’murchiligi Forumi.