МОЛИЯВИЙ СЕКТОРНИ СОЛИҚ ВОСИТАСИДА ТАРТИБГА СОЛИШ

Mualliflar

  • Кишибай Қудияров

DOI:

https://doi.org/10.60078/2992-877X-2024-vol2-iss1-pp382-387

Annotasiya

Мазкур тадқиқотда молиявий секторни солиқлар воситасида тартибга солишга оид назарий-амалий ёндашувлар кўриб чиқилган. Солиқлар воситасида самарали тартибга солишда молиявий фаолиятга солиқни қўлланиши масалалари ўрганилган. Таҳлил натижасида молиявий фаолиятга солиқ бўйича хулосалар шакллантирилган.

Kalit so‘zlar:

молиявий сектор тартибга солиш солиққа тортиш молиявий фаолиятга солиқ солиқ базаси

Bibliografik manbalar

Boadway R., Keen M. Theoretical. Perspectives on the Taxation of Capital Income and Financial. Services. The Taxation of Financial Intermediation. 2003. IMF.

Buettner and Erbe,2012. FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services https://www.econstor.eu/bitstream/10419/79959/1/VfS_2013_pid_23.pdf.

Claessens S., Keen М. September 2010. 78 page. Financial Sector Taxation the IMF’s Report to the G-20 and Background Material. http://www.imf.org/external/np/seminars/eng/2010/paris/pdf/090110.pdf

EC (2010). Financial sector taxation. Taxation Papers, 25, Brussels: Directorate General Taxation and Customs Union, European Commission.

IMF, 2010. A fair and substantial contribution by the financial sector: Final report for the G-20. Technical report. Washington: International Monetary Fund.

John D. Brondolo, 2011. Taxing Financial Transactions: an Assessment of Administrative Feasibility. IMF Working Paper. http://www.imf.org/external/pubs/ft/wp/2011/wp1154.pdf.

Keen, Michael and Krelove, Russell and Norregaard, John, 2017.Policy Forum: The Financial Activities Tax. Canadian Tax Journal/Revue Fiscale Canadienne, 2016, Vol. 64, No. 2, p. 389. Available at SSRN:https://ssrn.com/abstract=2909931.

Keynes J.M., 1936. The General Theory of Employment, Interest Rates and Money. Harcourt Brace & World, New York.;

Tobin J., 1978. A proposal for international monetary reform. Eastern Economic Journal, 4(3-4), 153-159.

Стародубцева Е.Б., 2007. Основы банковского дела: учебник. Изд.: Профессиональное образование. https://www.bibliofond.ru/view.aspx?id=5049.

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Qanday qilib iqtibos keltirish kerak

Қудияров, К. (2024). МОЛИЯВИЙ СЕКТОРНИ СОЛИҚ ВОСИТАСИДА ТАРТИБГА СОЛИШ. Iqtisodiy Taraqqiyot Va Tahlil, 2(1), 382–387. https://doi.org/10.60078/2992-877X-2024-vol2-iss1-pp382-387