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TIJORAT BANKLARINING RESURSLARINI SOLIQLARNI KAMAYTIRISH ASOSIDA OSHIRISH YO'LLARI

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dc.contributor.authorErgasheva Lobar Raxmatulla qizi
dc.date.accessioned2025-12-28T15:26:11Z
dc.date.issued2025-11-17
dc.description.abstractUshbu tezis tijorat banklarining moliyaviy resurs bazasini mustahkamlashda soliq siyosatining o'rnini tahlil qilishga bag'ishlangan. Tadqiqotda banklarning sof foydasi va kapitallashuviga soliq yukining ta'siri (xususan, foyda solig'i stavkasi va zaxiralarni chegirib tashlash mexanizmlari) tizimli tahlil qilindi. Natijalar shuni ko'rsatadiki, foyda solig'i stavkasining pasaytirilishi banklarning taqsimlanmagan foydasini bevosita oshiradi, bu esa ularning Kapital Rentabelligini (ROE) va Aktivlar Rentabelligini (ROA) yaxshilaydi. Shuningdek, Markaziy bank talab qilgan kredit yo'qotishlari zaxiralarini soliq bazasidan chegirib tashlash bo'yicha amaldagi qoidalarni liberalizatsiya qilish zarurligi asoslab berilgan. Tadqiqot yakunida bank sektorining barqarorligini oshirish va investitsion jozibadorligini kuchaytirish maqsadida soliq siyosatiga oid aniq tavsiyalar, shu jumladan foyda solig'ini pasaytirish va zaxiralarni soliqdan chegirish mexanizmini soddalashtirish choralari ilgari suriladi.
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dc.identifier.urihttps://theconferencehub.com/index.php/tch/article/view/673
dc.identifier.urihttps://asianeducationindex.com/handle/123456789/9007
dc.language.isoeng
dc.publisherThe Conference Hub
dc.relationhttps://theconferencehub.com/index.php/tch/article/view/673/690
dc.rightshttps://creativecommons.org/licenses/by/4.0
dc.sourceThe Conference Hub; 2025: ICHARSE-GERMANY-NOVEMBER; 28-32
dc.subjecttijorat banklari, moliyaviy resurslar, foyda solig'i, soliq stavkasi, kapitallashuv, kredit yo'qotishlari zaxirasi, soliq imtiyozlari, kapital rentabelligi (roe), aktivlar rentabelligi (roa), soliq siyosati
dc.titleTIJORAT BANKLARINING RESURSLARINI SOLIQLARNI KAMAYTIRISH ASOSIDA OSHIRISH YO'LLARI
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typePeer-reviewed Article

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