СОЛИҚҚА ТОРТИШНИНГ КОРПОРАТИВ МОЛИЯВИЙ ҚАРОРЛАР ҚАБУЛ ҚИЛИШГА ТАЪСИРИ

Mualliflar

DOI:

https://doi.org/10.60078/2992-877X-2024-vol2-iss3-pp348-355

Annotasiya

Мазкур мақолада корпоратив солиқ тизимининг корхоналар молиявий қарорларига таъсири кўриб чиқилган. Олиб борилган тадқиқотларда корпоратив солиқнинг компаниялар фойдасини силжишига ва капитал структурасига таъсири таҳлил қилинган. Таҳлил натижасида корпоратив солиқ тизимини такомиллаштириш бўйича хулосалар шакллантирилган

Kalit so‘zlar:

корхона, хусусий капитал қарз капитали корпоратив солиқ солиққа тортиш солиқ ставкаси

Bibliografik manbalar

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Langedijk Sven & Nicodème Gaëtan & Pagano Andrea & Rossi Alessandro, (2015). "Debt Bias in Corporate Income Taxation and the Costs of Banking Crises,"CEPR Discussion Papers 10616, C.E.P.R. Discussion Papers.

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Savina Princen, (2012). Determining the impact of taxation on corporate financial decision-making, Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(3), pages 161-170.

Schepens, Glenn, (2016). "Taxes and bank capital structure," Journal of Financial Economics, Elsevier, vol. 120(3), pages 585-600.

Абдуллаев З.А., (2020). Тижорат банклари фаолиятини солиққа тортишни такомиллаштириш //Монография.‒ Т.: «Молия».

Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

Қудияров, К. (2024). СОЛИҚҚА ТОРТИШНИНГ КОРПОРАТИВ МОЛИЯВИЙ ҚАРОРЛАР ҚАБУЛ ҚИЛИШГА ТАЪСИРИ. Iqtisodiy Taraqqiyot Va Tahlil, 2(3), 348–355. https://doi.org/10.60078/2992-877X-2024-vol2-iss3-pp348-355