FUNDAMENTAL AND THEORETICAL BASIS OF TAXATION OF INDIVIDUAL ENTREPRENEURSHIP AND FREELANCE ACTIVITY
Abstract
Ushbu maqolada yakka tartibdagi tadbirkorlik va o‘zini-o‘zi band qilgan shaxslarni soliqqa tortishning nazariy va huquqiy asoslari o‘rganilgan. Maqola klassik soliq tamoyillari, soddalashtirilgan soliq rejimlari va norasmiy sektorni adolatli soliqqa tortish orqali rasmiylashtirishning ahamiyatini qamrab oladi. Noqonuniy daromad va raqamli kuzatuv kabi muammolar muhokama qilinadi, raqamli davrda soliq siyosatini isloh qilish bo‘yicha tavsiyalar beriladi.
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