K la ssik (m u m to z) m a k ta b v a k illa r in in g m o liy a
to 'g 'r is id a g i t a ’lim o tla r in i q u y id a g i t o ‘r tta a s o s iy y o ‘na-
lish g a k e ltir is h m u m k in ...
a) d a v la t k e ra k , c h u n k i u «tabiiy ta rtib » n i h a s a d d a n v a ta -
jo v u z la rd a n him oy alayd i; d a v la tn i s a q la s h (u s h la b tu ris h ) a r-
zon b o lm o g l lozim , c h u n k i d a v la tn in g b o s h q a ru v x a ra ja tla ri
n o is h la b c h iq a ris h x a ra k te rig a ega; d a v la t «tabiiy ta rtib m i,
y a ’n i m u lk c h ilik v a ra q o b a t h u q u q in i b u zo lm ay d i, chek lo v ch i
b o jx o n a b o jlari v a m o n o p o liy alarn i o 'm a tis h y o li b ila n h a m
m a m la k a tn in g x o ja lik h ay o tig a a ra la s h m a s lig i k e ra k ; d av lat
soliqqa to r tis h n in g q u y id ag i a so siy p rin s ip la rig a q a t’iy rioy a
e tm o g l lozim: o ‘z d a ro m a d la rig a m uvofiq ra v is h d a b a r c h a
soliq to la s h i k e ra k (bu qoida ru h o n iy la r va aslzo d a larn in g soliq
im m u n ite tig a q a rs h i y o ‘n altirilg an ); soliq ni o ld in d a n a n iq bel-
g ila s h (an iq lash ) z a r u r ; so liq n i soliq to lo v c h i u c h u n q u la y
v a q td a u n d ir is h lozim; s o liq la m in g u n d irilis h i (olinishi) a rz o n
b o lis h i k e ra k
b) d a v la t k e r a k e m a s, c h u n k i u «tabiiy ta rtib m i h a s a d d a n
v a ta jo v u z la rd a n h im o y alam ay d i; d a v la tn i s a q la s h (u sh la b
tu rish ) a rz o n b o lm o g 'i lozim , c h u n k i d a v la tn in g b o s h q a ru v
x a r a ja tla ri n o is h la b c h iq a ris h x a ra k te rig a ega; d a v la t «tabiiy
ta rtib m i, y a ’n i m u lk c h ilik va ra q o b a t h u q u q in i b u zo lm ay d i,
ch eklo vch i b o jx o n a bo jlari v a m o n o p o liy alarn i o T n a tis h y o ‘li
b ila n h a m m a m la k a tn in g x o ja lik h a y o tig a a ra la s h m a s lig i
k e ra k ; d a v la t so liq q a to r tis h n in g q u y id ag i a so siy p r in s ip la ri
g a q a t’iy rioy a etm og'i lozim: o ‘z d a ro m a d la rig a m uvofiq r a
v is h d a b a r c h a soliq to l a s h i k e r a k (bu q o id a r u h o n iy la r va
a slz o d a la rn in g soliq im m u n ite tig a q a r s h i y o 'n altirilg an );
soliq ni o ld in d a n a n iq b elg ilash (an iqlash) z a m r ; so liq n i soliq
to ‘lovchi u c h u n q u la y v a q td a u n d ir is h lozim; so liq la m in g u n
d irilish i (olinishi) a rz o n b o lis h i k e ra k
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I MOLIYA: SAVOL-JAVOBLAR
c) d a v la t k e ra k , c h u n k i u «tabiiy ta rtib » n i h a s a d d a n v a t a
jo v u z la rd a n him o y alay d i; d a v la tn i s a q la s h (u sh la b tu ris h ) a r
zo n b o lm o g 'i lozim , c h u n k i d a v la tn in g b o s h q a ru v x a ra ja tla ri
n o is h la b c h iq a ris h x a ra k te rig a ega; d a v la t «tabiiy ta rtib m i,
y a ’n i m u lk c h ilik v a r a q o b a t h u q u q in i b u z a oladi, cheklovchi
b o jx o n a b o jlari v a m o n o p o liy a la rn i o 'm a tis h y o li b ila n h a m
m a m la k a tn in g x o ja lik h ay o tig a a r a la s h is h i k e ra k ; d a v la t
so liq q a to r tis h n in g q u y id ag i a s o s iy p rin s ip la rig a q a t’iy rioy a
e tm o g l lozim: o ‘z d a ro m a d la rig a m uvofiq ra v is h d a b a rc h a
soliq to l a s h i k e r a k (bu q o id a r u h o n iy la r v a a s lz o d a la rn in g
soliq im m u n ite tig a q a rs h i yoY ialtirilgan); soliq ni o ld in d a n
a n iq b elg ila sh (aniqlash ) z a ru r; so liqn i soliq to lo v c h i u c h u n
q u la y v a q td a u n d ir is h lozim ; so liq la m in g u n d irilis h i (olinishi)
a rz o n b o lis h i k e ra k
d) d a v la t k e ra k , c h u n k i u «tabiiy ta rtib m i h a s a d d a n v a t a
jo v u z la rd a n him oy alayd i; d a v la tn i s a q la s h (u sh la b tu rish ) a r
zo n b o lm o g l lozim , c h u n k i d a v la tn in g b o s h q a ru v x a ra ja tla ri
n o is h la b c h iq a ris h x a ra k te rig a ega; d a v la t «tabiiy ta rtib m i,
y a ’n i m u lk c h ilik v a ra q o b a t h u q u q in i b u zo lm ay d i, ch eklo vch i
b o jx o n a bojlari va m o n o p o liy a la rn i o 'm a tis h y o li b ila n h a m
m a m la k a tn in g x o ja lik h ay o tig a a ra la s h m a s lig i k e ra k ; d av lat
so liq q a to r tis h n in g q u y id ag i a so siy p rin s ip la rig a q a t’iy rioya
e tm o g l lozim : o'z d a ro m a d la rig a re g re ssiv ra v is h d a b a r c h a
soliq to l a s h i k e r a k (bu q o id a r u h o n iy la r v a a slz o d a la rn in g
soliq im m u n ite tig a q a rs h i y o 'n altirilg an ); so liqn i o ld in d a n
a n iq b elg ilash (aniq lash) z a m r e m a s; so liq n i soliq to lo v c h i
u c h u n q u la y v a q td a u n d ir is h lozim ; s o liq la m in g u n d irilis h i
(olinishi) a rz o n b o lis h i k e ra k
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