KO‘CHMAS MULKNI OMMAVIY BAHOLASHDA XORIJIY DAVLATLAR TAJRIBASI
DOI:
https://doi.org/10.60078/2992-877X-2026-vol4-iss1-pp253-264Annotasiya
Maqolada ayrim mamlakatlar misolida ommaviy baholash tizimlarini shakllantirish va ularning faoliyat yuritishi bo‘yicha xorijiy tajriba ko‘rib chiqilgan. Tanlab olingan mamlakatlar tarkibiga, ommaviy baholash tizimi bir necha o‘n yillardan buyon muvaffaqiyatli faoliyat ko‘rsatib kelayotgan AQSh va Shvetsiya, shuningdek, Litva va Sloveniya misolida ommaviy baholash tizimi nisbatan yaqinda XXI asr boshlarida joriy etilgan davlatlar tajribasi tahlil qilinadi. Tanlangan mamlakatlarda ommaviy baholash tizimlarining asosiy jihatlari bo‘yicha qiyosiy tahlil va umumlashtirish amalga oshirilgan. Jumladan, ommaviy baholashni qonunchilik asosida tartibga solish, ommaviy baholash jarayonini boshqarish (asosiy subyektlar o‘rtasida funksiyalar va vakolatlarning taqsimlanishi nuqtayi nazaridan), ko‘chmas mulk obyektlarining iqtisodiy hamda fizik-texnik tavsiflariga oid kirish axborotlarini hisobga olish va tahlil qilish, ko‘chmas mulkning alohida turlarini baholashda baholash yondashuvlari va usullarini qo‘llash kabi masalalar yoritilgan.
Kalit so‘zlar:
ommaviy baholash ko‘chmas mulk ko‘chmas mulk solig‘i baholash yondashuvlari xalqaro tajribaBibliografik manbalar
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