MOL-MULK SOLIG‘I TIZIMINI TAKOMILLASHTIRISHNING MOLIYAVIY ASOSLARI

Hasan Qodirov

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

Abstract: Ushbu maqolada O‘zbekiston Respublikasining zamonaviy iqtisodiy sharoitida mol-mulk solig‘ining o‘rni,uning mahalliy budjet daromadlarini shakllantirishdagi ahamiyati va so‘nggi yillardagi islohotlar natijalari tahlil qilingan.Tadqiqot doirasida mol-mulk solig‘i stavkalari, soliqqa tortish bazasini aniqlash tartibi va undirish samaradorligi ko‘ribchiqildi. Xususan, 2021–2024-yillar oralig‘idagi statistik ma’lumotlar tahlil qilinib, mol-mulk solig‘i tushumlarining o‘sishdinamikasi va unga ta’sir etuvchi omillar aniqlandi. Maqolada yuridik va jismoniy shaxslar uchun belgilangan soliqstavkalari, minimal qiymat indeksatsiyasi hamda kadastr qiymatiga o‘tish jarayonlari xalqaro tajriba bilan qiyoslanganholda o‘rganilgan.

Keywords: mol-mulk solig‘i; mahalliy budjet; soliq stavkasi; kadastr qiymati; yuridik shaxslar; jismoniy shaxslar; fiskal siyosat; iqtisodiy islohotlar (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:4:id:10061

DOI: 10.5281/zenodo.19648373

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