JISMONIY SHAXSLARDAN UNDIRILADIGAN SOLIQLARNI OSHIRISHGA TAʼSIR ETUVCHI OMILLARNING EKONOMETRIK TAHLILI HAMDA ULARNI MODELLASHTIRISH
Аннотация
Ushbu maqolada jismoniy shaxslardan undiriladigan soliqlar hajmiga taʼsir etuvchi iqtisodiy, ijtimoiy va institutsional omillar ekonometrik yondashuvlar yordamida tahlil qilindi. Tadqiqotda oʻrtacha ish haqi, bandlik darajasi, inflyatsiya, norasmiy sektor ulushi va soliq maʼmurchiligi samaradorligi kabi koʻrsatkichlar asosiy determinantlar sifatida baholandi. Panel maʼlumotlar va koʻp omilli regressiya modellari yordamida omillar taʼsirining miqdoriy oʻlchamlari aniqlanib, soliqlar tushumlarini oshirish boʻyicha istiqbolli yoʻnalishlar belgilandi. Natijalar soliqlarni boshqarish tizimini takomillashtirish, soliq bazasini kengaytirish va fiskal barqarorlikni taʼminlash boʻyicha ilmiy asoslangan takliflarni ishlab chiqish imkonini beradi.Библиографические ссылки
- R.A. Musgrave, P.B. Musgrave. Public Finance in Theory and Practice. – New York: McGraw-Hill, 1989. – 627 p
- A.C. Harberger. Taxation and Welfare. – Chicago: University of Chicago Press, 1974. – 245 p
- OECD. Taxing Wages 2023. – Paris: OECD Publishing, 2023. – 232 p
- A.B. Atkinson, J.E. Stiglitz. Lectures on Public Economics. – Princeton: Princeton University Press, 1980. – 496 p
- D.N. Gujarati, D.C. Porter. Basic Econometrics. – New York: McGraw-Hill, 2009. – 922 p
- B.H. Baltagi. Econometric Analysis of Panel Data. – Chichester: John Wiley & Sons, 2021. – 370 p
- R. Alexeev, V. Polishchuk. Tax policy and economic growth in transition economies. Journal of Comparative Economics, 2013, Vol. 41(4), p. 1055–1073
- World Bank. World Development Indicators 2023. – Washington, DC: World Bank, 2023. – 156 p
- IMF. Revenue Mobilization in Developing Countries. – Washington, DC: International Monetary Fund, 2011. – 73 p
- M. Keen, J.E. Ligthart. Coordinating tariff reduction and domestic tax reform. Journal of International Economics, 2002, Vol. 56(2), p. 489–507
- A. Tanzi, H.H. Zee. Tax policy for developing countries. IMF Economic Issues No. 27. – Washington, DC: IMF, 2001. – 32 p
- J. Rakhimov. Determinants of personal income tax revenues in Uzbekistan. Economic Review, 2020, Vol. 5(2), p. 45–57
- OECD. Revenue Statistics 2023. – Paris: OECD Publishing, 2023. – 256 p
- P. Diamond, E. Saez. The case for a progressive tax: From basic research to policy recommendations. Journal of Economic Perspectives, 2011, Vol. 25(4), p. 165– 190
- R. Bird, E. Zolt. Tax policy in emerging countries. Environment and Planning C: Government and Policy, 2008, Vol. 26(1), p. 73–86
Скачивания
Данные скачивания пока недоступны.