SOLIQLARNING YIGʻILUVCHANLIK DARAJASINI OSHIRISH USULLARI

##article.authors##

  • Aziza Asatillayeva Furqat qizi ##default.groups.name.author##

##semicolon##

Kalit so'zlar: soliqlarni yig'ish, daromadlarni boshqarish, soliq siyosati, iqtisodiy samaradorlik, ma'muriy soddalik.

##article.abstract##

Annotatsiya. Ushbu maqolada daromadlarni samarali boshqarish strategiyasi sifatida soliqlarni yig'ish darajasini oshirish kontseptsiyasi ko'rib chiqiladi. U mavjud adabiyotlar va iqtisodiy nazariyadan tushunchalar olib, yanada umumlashtirilgan soliq tizimini qabul qilishning afzalliklari, muammolari va oqibatlarini o'rganadi. Muhokama o'zaro kelishuvlarni ko'rib chiqadi va iqtisodiy samaradorlik va ma'muriy soddalikni oshirish uchun soliqlarni yig'ish strategiyasini optimallashtirish bo'yicha tavsiyalar bilan yakunlanadi.

##submission.citations##

Allred, B. B., Nielson, D. L., Sharman, J. C., & Findley, M. G. 2017. Anonymous shell companies: a global audit study and field experiment in 176 countries. Forthcoming, Journal of International Business Studies.

Cheynel, E. 2013. A theory of voluntary disclosures and cost of capital. Review of Accounting Studies, 18(4), 987–1020.

Balakrishnan, K., Blouin, J., & Guay, W. R. 2015. Does tax aggressiveness reduce financial reporting transparency? Working Paper, London Business School and University of Pennsylvania

Dunne, K. M., & Ndubizu, G. A. 1995. International acquisition accounting method and corporate multinationalism: evidence from foreign acquisitions. Journal of International Business Studies, 26(2), 361–377.

Government Accountability Office (GAO). 2008. Large US corporations and federal contractors with subsidiaries in jurisdictions listed as tax havens or financial privacy jurisdictions. GAO-09-157. Washington, DC, Decembe

Hope, O.-K., Ma, M., & Thomas, W. B. 2013. Tax avoidance and geographic earnings disclosures. Journal of Accounting and Economics, 56, 170–189.

Klassen, K. J., & Laplante, S. K. 2012b. Are US multinational corporations becoming more aggressive income shifters? Journal of Accounting Research, 50, 1245–1285.

##submissions.published##

2024-09-25