O‘ZBEKISTON SEMENT SANOATIDA KAM UGLERODLI MODERNIZATSIYANI SOLIQ ORQALI RAG‘BATLANTIRISH MEXANIZMINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.23349871Abstract
Maqolada O‘zbekiston sement sanoatida kam uglerodli modernizatsiya loyihalarini soliq orqali qo‘llabquvvatlashni tanlash mexanizmi ishlab chiqilgan. Rasmiy ishlab chiqarish statistikasi, xalqaro tadqiqotlar va texnologik manbaga tayangan ssenariy hisob-kitobi birlashtirilgan. Yuqori samarali separator o‘rnatish misolida elektr tejalishi investitsiya pul oqimi hamda bilvosita emissiya o‘zgarishi bilan bog‘langan. Asosiy besh yillik ssenariyda 10 mlrd so‘mlik loyiha uchun sof joriy qiymat bazaviy amortizatsiyada −0,446 mlrd, tezlashtirilgan amortizatsiyada −0,262 mlrd va 10 foizlik investitsiya soliq chegirmasida +0,423 mlrd so‘mni tashkil etadi. Tarmoq emissiya koeffitsiyenti 0,45 t CO₂-ekv/MWh deb olinganda hisoblangan yillik kamayish 1 440 tonnadir. Bular kuzatilgan korxona natijalari emas. Ilmiy hissa xususiy moliyaviy yetishmovchilikni budjet bahosiga o‘tkazish va ekologik xarajat chegarasi bilan bir xil pul birliklarida tekshirish tartibidir. Sezgirlik tahlili hisob davri yoki qoldiq qiymat o‘zgarsa, qo‘llab-quvvatlash ehtiyoji yo‘qolishi mumkinligini ko‘rsatadi. Amaliy taklif cheklangan tarmoq tajribasi va mustaqil natija tekshiruvini nazarda tutadi.Keywords
soliq rag‘batlari, sement sanoati, kam uglerodli modernizatsiya, tezlashtirilgan amortizatsiya, investitsiya soliq chegirmasi, qo‘shimchalik, budjet samaradorligiReferences
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