Ta'lim innovatsiyasi va integratsiyasi

DAVLAT MOLIYASINI BOSHQARISHDA FISKAL SIYOSATNI TAKOMILLASHTIRISH MASALALARI DAVLAT MOLIYASINI BOSHQARISHDA SAMARALI FISKAL SIYOSAT YURITISHNING AHAMIYATI

Abdiyev Mansur Musurmonovich

Ravshanov Shaxriyor Shuhratovich

Keywords: Kalit so‘zlar: fiskal, soliq, iqtisodiyot, budjet, defisit, konsolidatsiyalashgan budjet.

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Abstract

Fiskal siyosat – bu davlat budjetining xarajatlari va daromadlari ustidan olib
boriladigan siyosat hisoblanadi. Budjet daromadlarining asosiy qismi hisoblangan
soliq tushumlari oid davlat siyosatini yuritish ham fiskal siyosatning eng muhim
yoʻnalishidan biri hisoblanadi. Fiskal siyosatning toʻgʻri yoʻlga qoʻyilganligi
mamlakatda tadbirkorlikni rivojlantirishga, soliq toʻlovchilarning kelajakada
koʻpayishiga va yashirin iqtisodiyot hajmi qisqarishiga hamda soliq tushumlarining
yuqori darajada boʻlishiga xizmat qiladi. Aksincha vaziyatlarda esa yashirin iqtisodiyot
hajmi oʻsib soliq tushumlari kamayib ketishi kuzatiladi.

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