AKSIZ SOLIG‘INING BUDJET DAROMADLARI SHAKLLANISHIDAGI O‘RNI VA MAZKUR SOLIQNI BUDJETGA UNDIRISH TARTIBINING TAHLILI

Rushana Nazarova

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 4

Abstract: Ushbu maqolada O‘zbekistonda aksiz solig‘ining budjet daromadlari tarkibidagi o‘rni hamda uning fiskalsamaradorligini oshirish yo‘llari tahlil qilinadi. Tadqiqotda normativ-huquqiy tahlil, dinamik taqqoslash va institutsionalyondashuv usullaridan foydalanildi. Natijalar aksiz solig‘i bazasini kengaytirish imkoniyatlari, stavkalar dizayninitakomillashtirish hamda soliq ma’murchiligini optimallashtirish zarurligini ko‘rsatadi. Ilmiy hissa sifatida fiskal barqarorliknita’minlashga qaratilgan takomillashtirish konsepsiyasi taklif etiladi.

Keywords: aksiz solig‘i; fiskal samaradorlik; budjet daromadlari; soliq ma’murchiligi; stavka siyosati; soliq bazasi; soliq tushumlari. (search for similar items in EconPapers)
Date: 2026
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DOI: 10.5281/zenodo.19562990

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