INTELLEKTUAL MULK OBYEKTLARIDAN OLINADIGAN DAROMADLARNI SOLIQQA TORTISH MASALALARI
Keywords:
Intellektual mulk, intellektual mulk obyekti solig‘i, litsenziya, soliq, daromad solig‘i, royalti.Abstract
Intellektual faoliyat natijalari texnologiyalarning o‘zaro almashinuviga ta’siri tufayli va boshqa ijobiy tashqi ta’sirlarning yaratishi sababli, iqtisodiyotning o‘sish sur’atlarini tezlashtirishda muhim rol o‘ynaydi. Intellektual mulkning iqtisodiy rivojlanishdagi roli soliqqa tortish bilan bog‘liq bir qator omillarga, xususan daromadlarga soliq solish bilan asoslanadi. Intellektual mulk bilan bog‘liq tijorat operatsiyalari hajmining ortib borayotganligi rivojlangan va rivojlanayotgan mamlakatlarda daromadlarni soliqqa tortish borasidagi bir-biriga zid bo‘lgan qarashlarni ilgari surilishiga sabab bo‘lmoqda.
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