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Abstract
Mazkur maqolada qishloq xo‘jaligi korxonalarini soliqqa tortishning iqtisodiy va huquqiy asoslari, ularning o‘ziga xos xususiyatlari hamda amaldagi soliq mexanizmlari tahlil qilinadi. Shuningdek, agrar sohada soliq yukining taqsimlanishi, imtiyozlar tizimi, mavjud muammolar va ularni bartaraf etish yo‘nalishlari yoritilgan. Tadqiqot natijasida qishloq xo‘jaligi korxonalarining soliq tizimini takomillashtirish bo‘yicha ilmiy asoslangan takliflar ishlab chiqilgan.
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