Keywords
Abstract
Tezisda tijorat banklarini soliqqa tortishning zamonaviy xorijiy tajribasi hamda ushbu amaliyotning O‘zbekiston soliq tizimida qo‘llanish imkoniyatlari tahlil qilingan. Banklarning iqtisodiyotdagi moliyaviy vositachilik funksiyasi, yuqori darajadagi tizimli ahamiyati va moliyaviy barqarorlikka ta’siri mazkur sohada oddiy korporativ soliqqa tortish bilan bir qatorda maxsus soliq instrumentlaridan foydalanishni taqozo etishi ko‘rsatib berilgan.
References
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