O‘zbekistonda hududlarning soliq salohiyatini aniqlash metodologiyasini takomillashtirish
DOI:
https://doi.org/10.5281/zenodo.16522557Keywords:
soliq salohiyati, fiskal siyosat, iqtisodiy faollik, byudjet barqarorligi, iqtisodiy tahlil, Navoiy viloyatiAbstract
Ushbu maqolada O‘zbekiston hududlarining soliq salohiyatini baholash metodologiyasini takomillashtirish
masalasi ko‘rib chiqilgan. Amaldagi yondashuvlardagi muammolar, xususan ma’lumotlar yetishmasligi, hududlar
o‘rtasidagi tafovutlar va prognozlashdagi aniqlik kamchiliklari tahlil qilingan. Mualliflar taklif etgan metodologik yechimlar
– ekonometrik modellar, GIS texnologiyalari, mintaqaviy taqqoslash va mahalliy boshqaruvni faollashtirish orqali soliq
bazasini kengaytirish imkoniyatlari ko‘rsatib berilgan. Navoiy viloyati misolida olib borilgan statistik tahlil asosida hududiy
tafovutlar aniqlangan va amaliy tavsiyalar ishlab chiqilgan
References
1. Bahl, R., & Martinez-Vazquez, J. The Determinants of Revenue Performance – World Bank, 2007.
2. Spahn, P. B. Equity and Efficiency Aspects of Intergovernmental Fiscal Transfers. — Inter-American Development
Bank, 2007.
3. Abdurahmonov, Sh. Hududlarning iqtisodiy salohiyati va soliqqa tortish tizimi. – T.: Iqtisodiyot, 2019.
4. Bekmurodov, M., & Soliyev, A. Mahalliy byudjetlar va ularning daromad manbalari. – T.: Fan va texnologiya, 2020.
5. World Bank. Measuring Fiscal Capacity and Effort of Subnational Governments. – Washington, 2014.
6. IMF. Fiscal Decentralization and Inclusive Growth. – Washington, 2021.
7. Martinez-Vazquez, J., & Timofeev, A. Approaches to Measuring Fiscal Capacity. – International Center for Public Policy,
Georgia State University, 2015.
8. OECD. Revenue Statistics in Asian Countries. – Paris: OECD Publishing, 2022.
9. Musaeva, G. Soliq tizimini isloh qilish va fiskal barqarorlik. – T.: Moliya, 2018.
10. European Commission. Regional and Urban Development: Cohesion Policy and Fiscal Equalization. – Brussels, 2020
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 YASHIL IQTISODIYOT VA TARAQQIYOT
This work is licensed under a Creative Commons Attribution 4.0 International License.