SOLIQLARNI TAQSIMLASH MEXANIZMLARINING EVOLYUTSIYASI: NAZARIY YONDASHUVLAR
Abstract
Soliqlarni taqsimlash mexanizmlari davlat moliya tizimining muhim bo‘g‘ini bo‘lib, ular orqali soliq tushumlari markaziy va hududiy budjetlar o‘rtasida adolatli va samarali tarzda qayta taqsimlanadi. Ushbu mexanizmlar fiskal siyosatni amalga oshirish, hududlararo iqtisodiy tengsizlikni kamaytirish hamda davlatning ijtimoiy-iqtisodiy rivojlanish strategiyasini qo‘llab-quvvatlashda muhim rol o‘ynaydi.
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