АВТОТРАНСПОРТ ВОСИТАЛАРИ ИМПОРТИНИ ТАРТИБГАСОЛИШДА БОЖХОНА ТЎЛОВЛАРИНИНГ ИҚТИСОДИЙ МОҲИЯТИВА ФИСКАЛ АҲАМИЯТИ
DOI:
https://doi.org/10.5281/zenodo.21457509Ключевые слова:
Автотранспорт импорти, божхона тўловлари, фискал аҳамият, утилизация йиғими, акциз солиғи, Лаффер эгри чизиғи, протекционизмАннотация
This article theoretically and practically analyses the economic essence and fiscal significance of regulating the import of motor vehicles by means of customs and tariff instruments under globalisation. Using the Republic of Uzbekistan as an example, it examines the transformation of state budget revenues resulting from the abolition of the excise tax and the introduction of a recycling fee in its place, and the influence of the Laffer curve principle on car imports.
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Библиографические ссылки
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2. O‘zbekiston Respublikasi Prezidentining 04.10.2019 yildagi “2019 — 2030 yillar davrida O‘zbekiston Respublikasining «yashil» iqtisodiyotga o‘tish strategiyasini tasdiqlash to‘g‘risida” PQ-4477-son qarori, https://lex.uz/docs/4539502 (in Uzbek)
3. O‘zbekiston Respublikasining 05.04.2002 yildagi “Chiqindilar to‘g‘risida”gi 362-II-son Qonuni, https://lex.uz/docs/42423?ONDATE=01.01.2024 (in Uzbek)
4. O‘zbekiston Respublikasi Prezidentining 29.06.2018 yildagi “O‘zbekiston Respublikasining tashqi iqtisodiy faoliyatini yanada tartibga solish hamda bozhxona-tarif zhihatdan tartibga solish tizimini takomillashtirish chora tadbirlari to‘g‘risida”gi PQ-3818-son Qarori, https://lex.uz/docs/3802363 (in Uzbek)
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