FOYDA SOLIG‘INING BANKLAR MOLIYAVIY HOLATIGA TA’SIRINI BAHOLASH

Omon Maxmudov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 6

Abstract: Mazkur maqolada foyda solig‘ining tijorat banklari moliyaviy holatiga ta’siri ATB “Sanoatqurilishbanki” misolida tahlil qilingan. Tadqiqot davomida bankning 2020–2025-yillar kesimidagi soliqto‘langunga qadar bo‘lgan foydasi, foyda solig‘i, sof foydasi hamda samarali soliq stavkasi (ETR) dinamikasio‘rganilib, soliq yukining rentabellik ko‘rsatkichlari (ROE, ROA) va kapital jamg‘arilishiga ta’siri baholangan.Shuningdek, xavf qiymati (Cost of Risk) o‘zgaruvchanligi sharoitida soliq yukining bank foydasiga ta’siri hamdaxususiylashtirishga tayyorgarlik jarayonida soliq omilining ahamiyati yoritilgan. Tadqiqot natijalari asosidabankning soliq yukini optimallashtirish va moliyaviy barqarorligini mustahkamlash bo‘yicha ilmiy asoslangantakliflar ishlab chiqilgan.

Keywords: foyda solig‘i; samarali soliq stavkasi; tijorat banklari; rentabellik; ROE; ROA; soliq yuki; xavf qiymati; sof foyda; moliyaviy barqarorlik. (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:6:id:10924

DOI: 10.5281/zenodo.20666705

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