ҚЎШИЛГАН ҚИЙМАТ СОЛИҒИ МАЪМУРЧИЛИГИНИНГ ФУНДАМЕНТАЛ АСОСЛАРИ ВА ТАКОМИЛЛАШТИРИШ БОРАСИДАГИ ИЛМИЙ ВА НАЗАРИЙ ҚАРАШЛАР
Abstract
Ушбу тезисда қўшилган қиймат солиғи (ҚҚС) маъмурчилигининг фундаментал асослари ва уни такомиллаштириш йўналишлари назарий ва илмий нуқтаи назардан таҳлил қилинган. Тадқиқотда ҚҚС маъмурчилиги самарадорлигини таъминлаш, аввало, тўғри шакллантирилган ҚҚС сиёсати ва унинг механизмига боғлиқ эканлиги таъкидланади. Тадқиқот натижалари ҚҚС механизмидаги мавжуд бўшлиқларни аниқлаш ва уларнинг фискал самарадорликка таъсирини миқдорий баҳолаш имкониятини яратади.
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