СОЛИҚ ТАҲЛИЛИ ВА ИСЛОҲОТЛАР
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp339-348Annotasiya
Мақолада солиқ тизимининг самарадорлигини баҳолаш методологияси, солиқ юкининг иқтисодий ўсишга таъсири ва солиқ имтиёзларининг фискал самараси каби долзарб масалалар чуқур таҳлил қилинади. Ўзбекистон Республикасининг 2017 йилдан буён амалга ошираётган кенг қамровли солиқ ислоҳоти махсус эътибор билан кўриб чиқилиб, мамлакатнинг OECD давлатлари ва ривожланаётган иқтисодиётлар билан солиқ юкини таққослаш асосида баъзи стратегик тавсиялар берилади. Тадқиқот натижалари шуни кўрсатадики, Ўзбекистон солиқ тизимида амалга оширилаётган ислоҳотлар бюджет даромадларини барқарорлаштиришга ва иқтисодий ўсишни рағбатлантиришга хизмат қилмоқда, бироқ солиқ маъмуриятчилиги ва солиқ тўлашнинг қулайлиги масаласида ҳали ечимини кутаётган муаммолар мавжуд
Kalit so‘zlar:
солиқ таҳлили фискал сиёсат солиқ юки солиқ самарадорлиги солиқ тўловчилари солиқ имтиёзлари Ўзбекистон солиқ тизими халқаро солиқ таққосламаси солиқ ислоҳоти бюджет даромадлариBibliografik manbalar
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