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Ушбу мақолада корпоратив фойда солиғи тизимининг инвестициялар ҳажми ва бизнес фаолликка таъсирига оид илмий ёндашувлар кўриб чиқилган. Мақолада самарали корпоратив солиқ ставкаларини пасайтириш инвестициялар ва ишлаб чиқариш ҳажмига ижобий таъсир кўрсатиши илмий асосланган. Амалга оширилган таҳлиллар асосида корпоратив фойда солиғи бўйича тегишли хулосалар шакллантирилган.

  • Количество прочтений 28
  • Дата публикации 30-04-2025
  • Язык статьиO'zbek
  • Страницы274-281
Ўзбек

Ушбу мақолада корпоратив фойда солиғи тизимининг инвестициялар ҳажми ва бизнес фаолликка таъсирига оид илмий ёндашувлар кўриб чиқилган. Мақолада самарали корпоратив солиқ ставкаларини пасайтириш инвестициялар ва ишлаб чиқариш ҳажмига ижобий таъсир кўрсатиши илмий асосланган. Амалга оширилган таҳлиллар асосида корпоратив фойда солиғи бўйича тегишли хулосалар шакллантирилган.

Русский

В статье рассматриваются научные подходы к влиянию системы корпоративного налога на объем инвестиций и деловую активность. В статье научно обосновано, что снижение эффективных ставок корпоративного налога оказывает положительное влияние на объемы инвестиций и производства. На основе анализа сделаны соответствующие выводы по корпоративному налогу.

English

The article examines scientific approaches to the impact of the corporate tax system on investment volume and business activity. The article provides scientific evidence that reducing effective corporate tax rates has a positive impact on investment and production volumes. Based on the analysis, the corresponding conclusions were made regarding corporate tax.

№ Имя автора Должность Наименование организации
1 Abdullaev Z.. - Nordic International University
№ Название ссылки
1 Bizņa Valentīna et al., (2018). "Assessment of Impact of Corporate Income Tax Suspension on Financial Performance of Businesses," Economics and Business, Sciendo, vol. 32(1), 172-181.
2 Djankov Simeon et al., (2010). "The Effect of Corporate Taxes on Investment and Entrepreneurship," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 31-64. https://www.nber.org.
3 Gorter, J., & Mooij, R. A., (2001). Capital Income Taxation in Europe: Trends and Trend-offs. Retrieved from:https://www.researchgate.net/profile/Ruud_Mooij/publication.
4 Harju, et al. (2022). The effects of corporate taxes on small firms. Journal of Public Economics, Elsevier, vol. 212(C).
5 Masso, J., Meriküll, J., & Vahter, P., (2013). Shift from Gross Profit Taxation to Distributed Profit Taxation: Are There Effects on Firms? Journal of Comparative Economics, 41, 1092-1105. https://doi.org/10.1016/j.jce.2013.01.011.
6 Masso, J., Meriküll, J., Vahter, P., (2011). Gross Profit Taxation Versus Distributed Profit Taxation and Firm Performance: Effects of Estonia’s Corporate Income Tax Reform. University of Tartu: Faculty of Economics and Business Administration Working Paper Series, No. 81, 1-33. https://doi.org/10.2139/ssrn.1793143.
7 OECD, (2023). Corporate Tax Statistics. https://incp.org.co/wp content/uploads/2023/11/Corporate-Tax-Statistics-2023-OCDE.pdf.
8 OECD, (2024). Revenue statistics. https://www.oecd.org/en/publications/revenue statistics-2024_c87a3da5-en.html.
9 Prohorovs, A., Fainglozs, L., & Jonina, V., (2016). Introduction of the Deferral of corporate Income Tax before the Distribution of Company Profits as an Essential Factor for the Development of the Latvian Economy. RISEBA Working Paper 16/9. https://doi.org/10.2139/ssrn.2939173.
10 Stinka, J., et al. (2017). Shifting from Taxation of Corporate Income to Distributed Profit: The Concept for Latvia. XVIII Turiba University Conference Communication in the Global Village: Interests and Influence. 88-95.pp. Retrieved http://www.turiba.lv/f/Conference_XVIII_Turiba_18.05.2017.FINAL.pdf.
11 Tax foundation, (2024). Corporate Tax Rates around from: the World. https://taxfoundation.org/data/all/global/corporate-tax-rates-by-country-2023.
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