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O'zini o'zi band qiluvchi jismoniy shaxslar daromadlarini soliqqa tortishning AQSH tajribasi va undan soliq siyosatimizda foydalanish imkoniyatlari

Name: O'zini o'zi band qiluvchi jismoniy shaxslar daromadlarini soliqqa tortishning AQSH tajribasi va undan soliq siyosatimizda foydalanish imkoniyatlari
Creator: Xuramov, Zafar
Keywords: O'zini o'zi band qiluvchi shaxslar, soliq siyosati, AQSh tajribasi, daromad solig'i, Self-Employment Tax, soliq rejimi, O'zbekiston soliq tizimi, kichik biznes, soliqqa tortish, iqtisodiyotni soyalashtirish

descriptionPublicationkeyboard_double_arrow_right Article 21 Oct 2024 Uzbek Publisher:Zenodo

Authors: Xuramov, Zafar;

doi: 10.5281/zenodo.13963704 , 10.5281/zenodo.13963705

O'zini o'zi band qiluvchi jismoniy shaxslar daromadlarini soliqqa tortishning AQSH tajribasi va undan soliq siyosatimizda foydalanish imkoniyatlari

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Abstract

Ushbu maqolada AQShning o‘zini o‘zi band qiluvchi jismoniy shaxslar daromadlarini soliqqa tortish tajribasi va uning O‘zbekiston soliq siyosatiga tatbiq etish imkoniyatlari tahlil qilinadi. AQShda o‘zini o‘zi band qiluvchilar daromad solig‘i va o‘zini o‘zi band qiluvchi solig‘i (Self-Employment Tax) orqali soliqqa tortiladi. Ushbu soliq tizimi daromadlar asosida ijtimoiy ta'minot va tibbiy sug‘urta to‘lovlarini o‘z ichiga oladi. Maqolada AQSh tajribasining afzalliklari, soliq yukini adolatli taqsimlash, kichik bizneslarni qo‘llab-quvvatlash, hamda O‘zbekistonda o‘zini o‘zi band qiluvchilar uchun maxsus soliq rejimlari joriy qilish orqali bu toifani soliqqa jalb qilish imkoniyatlari ko‘rib chiqiladi. Tavsiyalar asosida soliq islohotlari orqali tadbirkorlik faoliyatini rasmiylashtirish va iqtisodiyotni soyalashtirish darajasini pasaytirish yo‘llari ko‘rsatilgan.

Keywords

O'zini o'zi band qiluvchi shaxslar, soliq siyosati, AQSh tajribasi, daromad solig'i, Self-Employment Tax, soliq rejimi, O'zbekiston soliq tizimi, kichik biznes, soliqqa tortish, iqtisodiyotni soyalashtirish

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