KICHIK TADBIRKORLIK SUB’EKTLARINING SUN’IY BO‘LINISh MUAMMOLARI
Kalit so'zlar
kichik tadbirkorlik sub’ekti, yuridik shaxsni davlat ro‘yxatidan o‘tkazish, yuridik shaxsni tugatish, sun’iy bo‘linish, soliq rejimi, soliq imtiyozi, aylanmadan olinadigan soliqAnnotasiya
Mazkur tezisda kichik tadbirkorlik sub’ektlarini sun’iy bo‘linishini iqtisodiy oqibatlari tahlil qilingan bo‘lib, soliq yukini kamaytirish maqsadida soliq imtiyozlaridan foydalanish uchun kichik tadbirkorlik sub’ektlarini bo‘lish, tugatish, biriktirish davlat budjetiga, raqobatga, umumiy iqtisodiyotga salbiy ta’siri ochib beriladi. Shuningdek, tadbirkorlikni sun’iy bo‘linish holatini keltirib chiqaruvchi omillar, sun’iy bo‘linish belgilari, uning ijtimoiy-iqtisodiy munosabatlarga zarari, ushbu muammoni bartaraf etish yuzasidan takliflar ko‘rib chiqiladi
Manbalar
1. Ўзбекистон Республикаси Конституцияси.
2. Ўзбекистон Республикаси Фуқаролик кодекси.
3. Ўзбекистон Республикаси Солиқ кодекси.
4. Mirrlees, J. A. (1971). An Exploration in the Theory of Optimal Income Taxation. The Review of Economic Studies, 38(2), 175-208.
5. Diamond, P. A., & Mirrlees, J. A. (1971). Optimal Taxation and Public Production I: Production Efficiency. The American Economic Review, 61(1), 8-27.
6. Ольга Рулькова “Основные риски и проблемы дробления бизнеса”, https://www.garant.ru/1c-wiseadvice/guide/nalogovye-riski-drobleniya-biznesa/
7. Mirrlees, J. A. (1971). An Exploration in the Theory of Optimal Income Taxation. The Review of Economic Studies, 38(2), 175-208.
8. Diamond, P. A., & Mirrlees, J. A. (1971). Optimal Taxation and Public Production I: Production Efficiency. The American Economic Review, 61(1), 8-27.
9. https://www.garant.ru/1c-wiseadvice/guide/nalogovye-riski-drobleniya-biznesa/
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