QQS, FOYDA VA DAROMAD SOLIG‘I STAVKALARINING BARQARORLIGI

Aziza Aripova

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

Abstract: Ushbu maqola O‘zbekiston Respublikasida qo‘shilgan qiymat solig‘i (QQS), yuridikshaxslarning foyda solig‘i va jismoniy shaxslar daromad solig‘i stavkalarining barqarorligini miqdoriy va sifattahlili asosida o‘rganishga bag‘ishlangan. 2019–2024-yillar mobaynida amalga oshirilgan soliq islohotlari —QQS stavkasining 20 foizdan 12 foizga bosqichma-bosqich pasaytirilishi, foyda solig‘ining 15 foiz darajasidabelgilanishi va daromad solig‘ining 12 foizlik yagona stavkada barqarorlashtirilishi — davlat byudjeti daromadlari,investitsion iqlim va makroiqtisodiy ko‘rsatkichlarga ta’siri nuqtayi nazaridan tahlil etiladi. Tadqiqot natijalariko‘rsatmoqdaki, soliq stavkalarining barqarorligi biznes muhitining prognozlanuvchanligini oshiradi hamdaxorijiy investitsiyalarni jalb etishda strategik ahamiyat kasb etadi. Shuningdek, soliq siyosatini takomillashtirishva uning uzluksizligini ta’minlash yuzasidan amaliy tavsiyalar ishlab chiqilgan

Keywords: QQS; foyda solig‘i; daromad solig‘i; soliq stavkasi barqarorligi; fiskal siyosat; soliq islohotlari; investitsion iqlim; soliq yuklamasi; byudjet daromadlari; iqtisodiy o‘sish. (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:10975

DOI: 10.5281/zenodo.20680029

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