O‘ZBEKISTONDA QQS DAROMADLAR NISBATI VA FISKAL SAMARADORLIK: SO‘NGGI SOLIQ ISLOHOTLARI ASOSIDA TAHLIL
DOI:
https://doi.org/10.60078/2992-877X-2026-vol4-iss4-pp234-2342Annotasiya
Ushbu maqolada O‘zbekistonning qo‘shilgan qiymat solig‘ining fiskal samaradorligi “QQS daromadlar nisbati (VRR)” ko‘rsatkichi asosida OECD metodologiyasi bo‘yicha baholanadi. Tadqiqotda 2019–2024-yillar davomida amalga oshirilgan soliq islohotlari, jumladan QQS stavkasining pasaytirilishi, elektron hisob-faktura tizimining joriy etilishi va soliq ma’muriyatchiligini raqamlashtirish choralari tahlil qilinadi. Natijalar mazkur davrda makroiqtisodiy ko‘rsatkichlar va QQS tushumlari o‘sishiga qaramay, VRR darajasi deyarli o‘zgarmagani, norasmiy iqtisodiyot ulushi, naqd pul asosidagi operatsiyalar va soliq imtiyozlari QQS yig‘imdorligiga ta’sir qiluvchi muhim omillar ekanini tasdiqlaydi
Kalit so‘zlar:
QQS VAT Revenue Ratio fiskal samaradorlik soliq ma’muriyatchiligiBibliografik manbalar
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