Keywords
Abstract
Mazkur tezisda kichik tadbirkorlik subyektlariga soliq solish tizimining o‘ziga xos xususiyatlari, amaldagi soliq siyosatining ularning iqtisodiy faoliyatiga ta’siri hamda ushbu jarayonni takomillashtirishning ustuvor yo‘nalishlari kompleks tarzda tahlil qilinadi.
Tadqiqot doirasida kichik biznes subyektlari uchun amal qiluvchi soddalashtirilgan soliq rejimlari, xususan, aylanmadan olinadigan soliq, yagona soliq to‘lovlari va soliq imtiyozlarining iqtisodiy samaradorlikka ta’siri o‘rganilgan.
Shuningdek, soliq siyosatining kichik tadbirkorlik subyektlari faoliyatiga ta’siri mikro va makro darajada baholanib, uning investitsion faollik, daromadlilik darajasi, bandlik ko‘rsatkichlari hamda yashirin iqtisodiyot ulushiga ta’siri tahlil etilgan. Tadqiqot jarayonida statistik ma’lumotlar, qiyosiy tahlil usullari hamda xalqaro tajriba asosida umumlashtirishlar amalga oshirilgan.
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