AHOLINING MAHALLIY QIMMATLI QOG‘OZLAR BOZORIDAGI ISHTIROKINI KENGAYTIRISHDA DAROMAD SOLIG‘I IMTIYOZLARIDAN FOYDALANISH YO‘LLARI
Ключевые слова:
aholi daromadlari, jismoniy shaxslar, daromad solig‘i, soliq imtiyozlari, soliq bazasi, investitsion chegirma, qimmatli qog‘ozlar bozori, mahalliy kapital bozori, investitsion faollik, jamg‘armalar, moliyaviy resurslar, mahalliy emitentlar.Аннотация
Mazkur maqolada aholining mahalliy qimmatli qog‘ozlar bozoridagi ishtirokini kengaytirishda daromad solig‘i imtiyozlaridan foydalanishning ilmiy-amaliy jihatlari tadqiq etilgan. Unda jismoniy shaxslarning ish haqi va boshqa daromadlarining muayyan qismini mahalliy bozorda chiqarilgan qimmatli qog‘ozlarni sotib olishga yo‘naltirish sharti bilan daromad solig‘i bazasidan chegirish mexanizmining iqtisodiy mazmuni yoritilgan. Shuningdek, mazkur soliq imtiyozining aholining investitsion faolligini oshirish, jamg‘arma mablag‘larini kapital bozoriga jalb etish, mahalliy emitentlar uchun uzoq muddatli moliyaviy resurslar shakllantirish hamda qimmatli qog‘ozlar bozorida talabni kengaytirishdagi ahamiyati asoslab berilgan. Maqolada daromad solig‘i imtiyozlarini qo‘llash orqali aholining moliyaviy faolligini rag‘batlantirish va milliy kapital bozorini rivojlantirish bo‘yicha ilmiy takliflar ishlab chiqilgan.
Библиографические ссылки
Galaasen S.M., Raja A. The Dynamics of Stock Market Participation. Norges Bank and London School of Economics, 2022.
Otinga N.K. va boshqalar. Stock Market Participation Puzzle: A Systematic Review and Bibliometric Analysis. Cogent Economics & Finance, 2024.
Lakoni I., Nurazi R., Aziza N., Novitasari. Relationship of Financial Literacy to Stock Market Participation. Journal of Economics and Business Letters, 2023.
Akakpo A.A., Amidu M., Coffie W., Abor J.Y. Financial Literacy, Financial Inclusion and Participation of Individual on the Ghana Stock Market. 2022.
Melcangi D. Stock Market Participation, Inequality, and Monetary Policy. The Review of Economic Studies, 2025.
OECD. Tax Policy Reforms 2024: OECD and Selected Partner Economies. OECD Publishing, 2024.
OECD. Recommendation of the Council on Financial Literacy. OECD Legal Instruments, 2020.
World Bank. Global Financial Development Report: Financial Inclusion. Washington, DC: World Bank, 2022.
International Monetary Fund. Global Financial Stability Report. Washington, DC: IMF, 2024.
International Monetary Fund. Fiscal Monitor: Fiscal Policy in the Great Election Year. Washington, DC: IMF, 2024.
Copyright: © 2026 by the authors. This work is licensed under a Creative Commons Attribution- 4.0 International
Загрузки
Опубликован
Выпуск
Раздел
Лицензия
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.