Oriental Renaissance: innovative,
educational, natural and social sciences
VOLUME 1 | ISSUE 1
ISSN 2181-1784
246
w
www.oriens.uz
2021
February
XO'JALIK YURITUVCHI SUB'EKTLARNING TABIIY RESURSLARDAN
SAMARALI FOYDALANISHGA ERISHISHLARIDA SOLIQLARNING
TA'SIRCHANLIGINI OSHIRISHNING AHAMIYATI
Turanboyev Boburjon Qodirjon ogli
O’zbekiston Respublikasi Bank-moliya akademiyasi magistranti
turon.b.q@mail.ru
Annotatsiya: Ilmiy tadqiqotimizda ishlab chiqarish faoliyatida insonlar atrof
muhitga zarar yetkazishlari keskinlashuvi oqibatida, ya’ni suv va havoning
ifloslanishi, qayta tiklanmaydigan tabiiy resurlarni xisobsiz va samarasiz foydalanish
oqibatida, ularning yo’qolib ketish hatarlari oshib, natijada qayta tiklanmaydigan
tabiiy resurslarning yo’qolib ketish ehtimoli yuqorilab ketayotgan davrda ushbu
tabiiy resurslardan oqilona va samaraliroq foydalanishni soliqlar vositasida nazorat
qilish kerakligi ilmiy asoslantirilgan. Bugungi kunda soliqqa tortish siyosatimizda
mavjud bo’lgan, resurs soliqlari: suv resurslaridan foydalanganlik uchun soliq, yer
qa’ridan foydalanganlik uchun soliq va yer soliqlarining amaldagi holati tahlil
etilgan. Tadbirkorlarni tabiiy resurslardan unumli va tejamkorona foydalanishga
undash uchun soliq siyosatida resurs soliqlarining ta’sirchanligini yanada oshirish
va takomillashtirish uchun ilmiy amaliy takliflar ishlab chiqilgan.
Kalit so’zlar: resurs soliqlari, suv resurslaridan foydalanganlik uchun soliq, yer
qa’ridan foydalanganlik uchun soliq, yer solig’i, soliq stafkasi, soliq tushumi, soliq
tushumlardagi ulushi.
Abstract: The study investigates causes of manufacturing to limited natural
resources. Nowadays, people are neglecting and use lots of such supplies in
industrial production ineffectively which results in enormous environmental problems
in a long term, since all natural resources are limited. In order to keep and use
economically the natural resources goverment should improve resource taxes. There
are three types of natural taxes in our country, especially land use tax, water use tax,
subsoil use tax and all of them have been analyzed in this article. Given researches
encourage manufacturers for utilising natural resources with effectual and
worthwhile.
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