Nashr qilingan 2023-04-28

СОЛИҚ ИМТИЁЗЛАРИНИНГ САМАРАДОРЛИГИ ВА УЛАРНИНГ ИҚТИСОДИЙ ЎСИШНИ РАҒБАТЛАНТИРИШГА ТАЪСИРИНИ БАҲОЛАШ

Abstrak


Мақолада солиқ имтиёзларининг самарадорлигини баҳолаш ва уларнинг иқтисодий ўсишни рағбатлантиришдаги таъсири бўйича тадқиқот олиб борилган. Шунингдек, солиқ имтиёзларининг инвестициялари, бандлик ва инновацияларга таъсири, турли соҳалар ва рағбатлантириш турлари бўйича солиқ имтиёзларининг самарадорлиги ва солиқ ставкалари, маъмурий мураккаблик ва солиқ тўловчининг хатти-ҳаракати солиқ имтиёзларининг самарадорлигига таъсири ўрганилган.

Qanday qilib iqtibos keltirish mumkin


Исаев, А. (2023). СОЛИҚ ИМТИЁЗЛАРИНИНГ САМАРАДОРЛИГИ ВА УЛАРНИНГ ИҚТИСОДИЙ ЎСИШНИ РАҒБАТЛАНТИРИШГА ТАЪСИРИНИ БАҲОЛАШ. Iqtisodiyot Va taʼlim, 24(2), 235–241. https://doi.org/10.55439/ECED/vol24_iss2/a36

Bibliografik manbalar


Майбуров И.А., Иванов Ю.Б. (ред.) Налоговые льготы. Теория и практика применения. Теория и практика применения. – М.: ЮНИТИ-ДАНА, 2015. – 488 с.

Пансков В.Г. Налоговые льготы: теория и практика. Экономика. Налоги. Право = Экономика, Налоги. Закон. 2016. №. 1, стр. 119-125.

Easson A., Zolt E.M. Tax incentives. Washington, World Bank Institute, 2002.

Lykova L.N. Regional component of tax policy: ways to support economic growth. Problemy razvitiya territorii = Problems of Territory’s Development, 2018, no. 2, pp. 71-86. DOI: 10.15838/ptd/2018.2.94.5.

Chirinko R.S., Wilson D.J. State investment tax incentives: A zero-sum game? Journal of Public Economics, 2008, Vol. 92, iss. 12, pp. 2362-2384. DOI: 10.1016/j.jpubeco.2008.07.005.

Smith A. On the revenue of the sovereign or commonwealth. In: Smith A. An Inquiry into the Nature and Causes of the Wealth of Nations. On the income of a sovereign or state. MetaLibri Digital, 2007. Book 5, p. 535-740. Available at: https://www.ibiblio.org/ml/libri/s/SmithA_WealthNations_p.pdf.

Houndonougbo A.N., Mohsin M. Macroeconomic effects of cost equivalent business fiscal incentives. Economic Modelling, 2016, vol. 56, pp. 59-65. DOI: 10.1016/j.econmod.2016.03.015.

Alvarez Ayuso I.C., Kao C., Romero-Jordánc D. Long run effect of public grants and tax credits on R&D investment: A non-stationary panel data approach. Economic Modelling, 2018. DOI:10.1016/j.econmod.2018.06.011.

Junxue Jia, Guangrong Ma. Do R&D tax incentives work? Firm-level evidence from China. China Economic Review, 2017, vol. 46, pp. 50-66. DOI: 10.1016/j.chieco.2017.08.012.

Yang Ch.-H., Huang Ch.-H., T. Hou Ch.-T. Tax incentives and R&D activity: Firm-level evidence from Taiwan. Research Policy, 2012, vol. 41, iss. 9, pp. 1578-1588. DOI: 10.1016/j.re-spol.2012.04.006.

Crespi G., Giuliodori D., Giuliodori R., Rodriguez A. The effectiveness of tax incentives for R&D+i in developing countries: The case of Argentina. Research Policy, 2016, vol. 45, iss. 10, pp. 2023-2035.

Rumina U.A., Balandina A.S., Bannova K.A. Evaluating the Effectiveness of Tax Incen-tives in Order to Create a Modern Tax Mechanism Innovation Development. Procedia – Social and Behavioral Sciences, 2015, vol. 166, pp. 156-160. DOI: 10.1016/j.sbspro.2014.12.502.

Shafiei E., Davidsdottir B., Leaver J., Stefansson H., Asgeirsson E.I., Keith D.R. Analy-sis of supplypush strategies governing the transition to biofuel vehicles in a market-oriented renewable energy system. Energy, 2016, vol. 94, pp. 409-421. DOI: 10.1016/j.energy.2015.11.013.

Kok R. Six years of CO2-based tax incentives for new passenger cars in The Netherlands: Impacts on purchasing behavior trends and CO2 effectiveness. Transportation Research Part A: Policy and Practice, 2015, vol. 77, pp. 137-153. DOI: 10.1016/j.tra.2015.04.009

Мандрощенко О.В. Основные подходы к оценке эффективности налоговых льгот. Финансовая аналитика: проблемы и решения = Финансовая аналитика: проблемы и решения, 2016, № 39, стр. 45-60.

Игонина Л.Л., Мамонова И.В. Стимулирующие налоговые льготы как инструмент бюджетного регулирования: особенности применения и оценка эффективности на региональном уровне. Бухгалтерский учет в бюджетных и некоммерческих организациях = Бухгалтерский учет в бюджетных и некоммерческих организациях, 2017, № 4, с. 38-50.

Kireenko A.P., Orlova Е.N. The Role of Tax Incentives in Promotion of Innovation Activity in the Russian Federation. 13th International scientific-technical conference on actual prob-lems of electronic instrument engineering proceedings (APEIE 2016). Novosibirsk, 2016. Vol. 1, Part 3, pp. 242-247.

Isaev F. Солиқ имтиёзларининг солиқ юки кўрсаткичига таъсири таҳлили. // Iqtisodiyot va innovatsion texnologiyalar, 2017, (6), 294-301. Retrieved from: https://inlibrary.uz/index.php/economics_and_innovative/article/view/9579

Исаев Ф.И. Солиқларни таҳлика-таҳлил қилиш методикаси. // “Иқтисодиёт ва инновацион технологиялар” илмий-электрон журнали. 2021.

Исаев Ф. Рecурc coлиқлaри тaҳлилини тaшкил этиш мeтoдикacи. // Iqtisodiyot va taʼlim, 2022, 23(5), 171-176. Retrieved from: https://cedr.tsue.uz/index.php/journal/article/view/742

Isaev F.I. Tax Accounting: Theory and Practice. // International Journal of Multicultural and Multireligious Understanding. 2022. Т. 9. №. 12. С. 30-38.

Isayev F.I. Concept of economic analisys and its structural components. // International Journal of Marketing and Technology. 7.12 (2017): 1-13.

Isayev F.I. Analysis of the profit tax and its improvement. // International Journal of Research in Social Sciences 7.12 (2017): 74-85.

Jumaev N.H., Rizaev N.K. & Isaev F.I. Organization of turkic states: interoperation and accounting system. // British Journal of Global Ecology and Sustainable Development, 2023, 13, 116-129. Retrieved from https://journalzone.org/index.php/bjgesd/article/view/245

Исаев Ф. Солиқ текширувлари: аудит самарадорлиги таҳлили. // Иқтисодиёт ва инновацион технологиялар, 2023, 11 (1), 394-401. https://doi.org/10.55439/EIT/vol11_iss1/a42

Исаев Ф. Йирик корхоналар мисолида сoлиқ йиғилувчaнлиги кўрcaткичини таҳлил қилиш методикасини такомиллаштириш. // Iqtisodiyot va taʼlim, 2022, 24 (1), 317-326. Retrieved from: https://cedr.tsue.uz/index.php/journal/article/view/955

Mualliflar


Аслиддин Исаев

DOI:

https://doi.org/10.55439/ECED/vol24_iss2/a36

Kalit so‘zlar:

солиқ имтиёзи, инвестиция, бандлик, инновация, самарадорлик, солиқ тизими

Nashr


Bo'lim: Молия ва солиқлар

Copyright (c) 2023 Iqtisodiyot va taʼlim

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.