Ключевые слова
экономическое развитие
иностранные инвестиции
фискальная ответственность
прогрессивное налогообложение
Как цитировать
Аннотация
В данной статье рассмотрено значение налогов в Узбекистане и даны рекомендации по решению проблем. Предложения включают реформирование налоговой структуры, эффективное налоговое администрирование, прогрессивное налогообложение, прозрачность и системы социальной защиты. Кроме того, инвестиции в инфраструктуру, образование и международное сотрудничество необходимы для стимулирования экономического роста и развития.
Библиографические ссылки
Kaldor N. The role of taxation in economic development. E.A.G. Robinson (Ed.), Problems in Economic Development: Proceedings of a Conference Held by the International Economic Association, Palgrave Macmillan, London (1965), pp. 170-195.
Azlan Annuar H., Isa K., Ibrahim S.A., Solarin S.A. Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory ISRA Int. J. Islamic Finance, 10 (2) (2018), pp. 251-262.
Samour A., Shahzad U., Mentel G. Moving toward sustainable development: assessing the impacts of taxation and banking development on renewable energy in the UAE. Renew. Energy, 200 (2022), pp. 706-713.
Padovano F., Galli E. Tax rates and economic growth in the OECD countries. Econ. Inq., 39 (1) (2001), pp. 44-57.
Samour A., Shahzad U., Mentel G. Moving toward sustainable development: assessing the impacts of taxation and banking development on renewable energy in the UAE Renew. Energy, 200 (2022), pp. 706-713.
Romer C.D., Romer D.H. (2010) The macroeconomic effects of tax changes: estimates based on a new measure of fiscal shocks. Am Econ Rev 100: 763-801.
Judd K.L. (1985) Redistributive taxation in a simple perfect foresight model. J Public Econ 28: 59-83; Chamley C. (1986) Optimal taxation of capital income in general equilibrium with infinite lives. Econometrica: J Econometric Soc 607-622; Barro R.J. (1999) Notes on growth accounting. J Econ Growth 4: 119-137; King RG, Rebelo S. (1990) Public policy and economic growth: developing neoclassical implications. J Political Economy 98: S126-S150.
Engen E., Skinner J. (1996) Taxation and economic growth. National Tax J 49: 617-642.
Banerjee A.V., Newman A.F. (1993) Occupational choice and the process of development. J Political Economy 101: 274-298; Galor O., Zeira J. (1993) Income distribution and macroeconomics. Rev Econ Stud 60: 35-52; Benabou R. (1996) Inequality and growth. NBER Macroeconomics Research 11: 11-74; Aghion P., Bolton P. (1997) A theory of trickle-down growth and development. Rev Econ Stud 64: 151-172.
Gashi B., Asllani G., Boqolli L. (2018) The effect of tax structure in economic growth. Int J Econ Bus Administration 6: 56-67.
Stoilova D. (2017) Tax structure and economic growth: Evidence from the European Union. Contaduria y Administracion, 62: 1041-1057.
Takumah W., Iyke B.N. (2017) The links between economic growth and tax revenue in Ghana: An empirical investigation. Int J Sustainable Economy 9: 34-55.
Baiardi D., Profeta P., Puglisi R., Scabrosetti S. (2019) Tax policy and economic growth: does it really matter? Int Tax Public Finance 26: 282-316.
Zhao C., Zhang N., Lv S. (2018) Effects of infrastructure and tax burden on economic growth: Evidence from China s provincial data. J AdvOxidation Technol.
Это произведение доступно по лицензии Creative Commons «Attribution-ShareAlike» («Атрибуция — На тех же условиях») 4.0 Всемирная.
Copyright (c) 2023 Economics and education