Yuridik shaxslar birlashuvi orqali amalga oshiriladigan xufyona soliqdan qochish sxemalarini moliyaviy instrumentlar bilan bartaraf etish yo‘llari
DOI:
https://doi.org/10.5281/zenodo.16946512Keywords:
soliqdan qochish, yuridik shaxslar birlashuvi, moliyaviy instrumentlar, QQS, AOS, avtokameral tahlil, soliq xavfi, statistik tahlil, regression modellar, xufyona iqtisodiyoti, soliq stavkasiAbstract
Mazkur maqola O‘zbekiston Respublikasida yuridik shaxslar birlashuvi orqali amalga oshiriladigan xufyona
soliqdan qochish sxemalarini batafsil tahlil qiladi. Unda soliq to‘lovlaridan qochishning ikkita asosiy mexanizmi – tovar
aylanmasi orqali soliq bazasini kamaytirish va birlashuvlar orqali xufyona faoliyatni yashirishga e’tibor qaratiladi.
O‘zbekiston Respublikasida yuridik shaxslar birlashuvi orqali amalga oshiriladigan xufyona soliqdan qochish sxemalarining
iqtisodiy barqarorlikka ta’siri chuqur tahlil qilinadi. Soliq bazasini kamaytirish va moliyaviy oqimlarni yashirish orqali
amalga oshiriladigan bu sxemalar regressiya tahlili yordamida statistik asosda baholanadi. Yuridik shaxslar birlashuvi
orqali amalga oshiriladigan xufyona soliqdan qochish sxemalarini moliyaviy instrumentlar bilan bartaraf etish uchun taklif
va tavsiyalar ishlab chiqilgan.
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