OPTIMAL SOLIQQA TORTISH BO‘YICHA TADQIQOTLARNING BIBLIOMETRIK VA EKONOMETRIK TAHLILINING AHAMIYATI
Keywords:
Bibliometrik tahlil; optimal soliqqa tortish; soliqni optimallashtirish, ekonometrik tahlil, soliq siyosati, davlat budjeti, moliyalashtirish, YaIM (yalpi ichki mahsulot).Abstract
Ushbu maqola soliqqa tortishning optimal nuqtasini aniqlash uchun bibliometrik va ekonometrik tadqiqodlar orqali olib borilgan tahlil jarayonlari bilan o‘rganildi hamda ularning soliq yukiga qanchalik ta’sir etishi to‘g‘risida xorij tajribasida talqin etilgan islohotlar va nashr etilgan maqolalar orqali izchil o‘rganildi. Bu tadqiqodlardan ko‘zlangan asosiy maqsad jahon va milliy miqyosda soliqqa tortishning optimal modelini shakllantirish yo‘nalishidagi ilmiy ishlar rivojlanish tendensiyalarini aniqlash, olimlararo hamkorlik tarmoqlarini o‘rganish va eng muhim tadqiqot yo‘nalishlarini belgilab olishdan iborat. Bibliometrik tahlil orqali Scopus va Web of Science kabi xalqaro ma’lumotlar bazalarida indeksatsiyalangan maqolalarning miqdoriy ko‘rsatkichlari, mualliflar faolligi, ilmiy maktablar o‘rtasidagi aloqalar, hamda so‘nggi yillarda dolzarb bo‘lib borayotgan mavzular aniqlangan. Ekonometrik tahlil asosida esa optimal soliqqa tortish mexanizmlarining iqtisodiy o‘sish, davlat byudjeti daromadlari va investitsion muhitga ta’siri modellashtirilgan. Tadqiqot natijalari soliqqa tortish siyosatini takomillashtirish, iqtisodiy barqarorlikni ta’minlash hamda adolatli soliq tizimini yaratishda muhim ilmiy-amaliy ahamiyatga ega ekanligi bilan alohida ahamiyat kasb etadi.
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