YANGI O‘ZBEKISTON SHAROITIDA SOLIQ MA’MURIYATCHILIGI TRANSFORMATSIYASI VA UNING MOLIYAVIY XAVFSIZLIKKA TA’SIRI

Yayra Tashmuxamedova

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 1

Abstract: Ushbu tadqiqotda O‘zbekistonda soliq ma’muriyatchiligi samaradorligi va uning davlat moliyaviy xavfsizligigata’siri baholandi. 2018–2025-yillar statistik ko‘rsatkichlari asosida soliq tushumlarining YaIMdagi ulushi lineer regressiyava trend tahlili yordamida hisoblandi. Natijalar ko‘rsatdiki, ko‘rsatkich barqaror o‘sishga ega (R²=0,91) va 2030-yilga borib14,1 % atrofida bo‘lishi prognoz qilinadi. Kengaytirilgan ekonometrik model raqamlashtirishning ijobiy, yashirin iqtisodiyotva inflyatsiyaning salbiy ta’sirini tasdiqladi. Xulosa o‘rnida, soliq ma’muriyatchiligi fiskal barqarorlik va moliyaviy xavfsizliknita’minlashda muhim omil sifatida qayd etiladi

Keywords: soliq ma’muriyatchiligi; moliyaviy xavfsizlik; regressiya; trend tahlili; raqamlashtirish; yashirin iqtisodiyot; inflyatsiya; fiskal siyosat; YaIM; prognoz (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:1:id:8756

DOI: 10.5281/zenodo.18266965

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