MAHALLIY BUDJET DAROMADLARINING SHAKLLANISH TENDENSIYALARI, HUDUDLARARO FISKAL TAFOVUTLAR VA HUDUDIY SOLIQ MA’MURIYATCHILIGI MUAMMOLARINING TIZIMLI TAHLILI
DOI:
https://doi.org/10.5281/zenodo.22869302Abstract
Maqolada O‘zbekiston hududlarida mahalliy budjet daromadlarining shakllanishi, fiskal konsentratsiya va soliq ma’muriyatchiligini baholash muammolari tadqiq etiladi. Tadqiqotning maqsadi daromadlar o‘sishini hududiy iqtisodiy baza, budjetlararo taqsimlash qoidalari va ma’muriy natijadorlik nuqtayi nazaridan farqlab talqin qilishdir. O‘sish sur’atlari, hududiy ulushlar, Herfindahl-Hirschman, Gini va Theil indekslari hamda variatsiya koeffitsiyenti qayta hisoblandi. Tanlangan qator bo‘yicha jami nominal daromad 102,62 foizga oshgan, konsentratsiya indeksi esa 831,22 punktdan 925,02 punktga ko‘tarilgan. Toshkent shahri chiqarilgan tanlanmada ushbu indeksning 2,92 punktga o‘zgarishi umumiy tafovutning tarkibini aniqlashtirdi. Maqolaning ilmiy hissasi konsentratsiya o‘zgarishini hududiy komponentlarga ajratish va ajratma normativlari ta’sirini alohida hisobga oluvchi diagnostik yondashuvni rivojlantirishdan iborat. Daromadlar pasporti, soliq turlari bo‘yicha standartlashtirish va hududga mos ma’muriy choralar yuzasidan takliflar ishlab chiqildi.Keywords
mahalliy budjet, hududiy fiskal salohiyat, daromadlar konsentratsiyasi, fiskal tafovut, soliq ma’muriyatchiligi, ajratma normativi, budjetlararo transfert, Gini koeffitsiyenti.References
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