Abstract
Sоliqqа tоrtish tizimidа sоliq sоlinаdigаn bаzаni аniqlаshning jаhоn tаjribаsi turli mаmlаkаtlаrdа turlichа оlib bоrilаdi. Chet mаmlаkаtlаrdа sоliq sоlinаdigаn bаzа qаndаy belgilаnishini nаzоrаt qiluvchi turli sоliq tizimlаri vа qоnunlаri mаvjud.
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