Keywords
Abstract
Ushbu maqolada O‘zbekiston Respublikasi va Amerika Qo‘shma Shtatlarining soliq tizimlari huquqiy asoslari, tuzilmasi va amaliy mexanizmlari qiyosiy tahlil qilinadi. Tadqiqotda milliy soliq siyosatining iqtisodiy rag‘batlantirish, fiskal barqarorlik va ijtimoiy tenglikni ta’minlashdagi o‘rni chuqur o‘rganilgan. O‘zbekiston soliq tizimining markazlashgan va davlat tomonidan boshqariladigan modeli AQSHning federal–shtatli soliq tizimi bilan solishtirilib, ularning yuridik, institutsional va ma’muriy jihatlari aniqlangan. Shuningdek, korporativ va jismoniy shaxslar daromad solig‘i, qo‘shilgan qiymat solig‘i (QQS/VAT) hamda investitsion imtiyozlar tizimi bo‘yicha taqqosiy ko‘rsatkichlar keltirilgan.
Tahlil natijalari shuni ko‘rsatadiki, O‘zbekiston soliq siyosatining asosiy ustuvor yo‘nalishi — iqtisodiy o‘sishni qo‘llab-quvvatlash va investorlar uchun qulay muhit yaratish bo‘lsa, AQSH tizimi soliqqa tortishdagi barqarorlik, huquqiy kafolatlar va federal darajadagi nazorat mexanizmlari bilan ajralib turadi. Maqolada, shuningdek, har ikki mamlakatda soliq qonunchiligini soddalashtirish, xalqaro standartlarga (OECD BEPS) moslashish va soliq ma’muriyatini raqamlashtirish zarurati bo‘yicha xulosalar ilgari surilgan. Ushbu ilmiy tahlil, global soliq siyosati kontekstida O‘zbekistonning rivojlanish bosqichini aniqlash va AQSH tajribasidan olingan samarali huquqiy yechimlarni milliy amaliyotga tatbiq etish uchun nazariy va amaliy asos yaratadi.
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