CEQ (Commitment to Equity) baholash metodologiyasi asosida fiskal taqsimot tahlilining nazariy asoslari
DOI:
https://doi.org/10.5281/zenodo.16627968Keywords:
davlat moliyasini boshqarish, fiskal siyosat tahlili, CEQ metodologiyasi, fiskal taqsimot ta’siri tahlili, daromadlarni taqsimlash, tengsizlik, kambag‘allik, pre-fiskal va post-fiskal ko‘rsatkichlarAbstract
Maqolada davlat moliyaviy siyosatida daromadlarni qayta taqsimlash jarayonini CEQ (Commitment to Equity)
metodologiyasi yordamida tahlil qilishning nazariy va metodologik asoslari tadqiq etiladi. Unda CEQ metodologiyasining
amaliy ahamiyati, mavjud cheklovlari hamda kelgusi rivojlanish yo‘nalishlari keng yoritilgan. Shuningdek, uslubiyotning
markaziy mezoni — fiskal siyosat vositalarining kambag‘allik va tengsizlikka ta’sirini o‘lchash orqali soliqlar hamda
davlat xarajatlarining qayta taqsimlovchi xususiyatlarini qanday baholash mumkinligi ko‘rsatib o‘tilgan. Metodologiyada
qo‘llanishi talab etiladigan statistik ma’lumotlar tavsifi berilgan hamda shu asosda CEQ baholashlari uchun zarur bo‘lgan
ta’sir omillari yoritilgan.
References
1. Musgrave, Richard. 1959. The Theory of Public Finance (New York: McGraw-Hill).
2. Musgrave, Richard, Karl Case, and Herman Leonard. 1974. “The Distribution of Fiscal Burdens and Benefits.” Public
Finance Quarterly 2, no. 3, pp. 259–311.
3. Musgrave, Richard A., J. J. Carroll, L. D. Cook, and L. Frane. 1951. “Distribution of Tax Payments by Income Groups:
A Case Study for 1948.” National Tax Journal 4 (March), pp. 1–53.
4. Pechman, Joseph A., and Benjamin A. Okner. 1974. Who Bears the Tax Burden? (Brookings Institution Press).
5. Bourguignon, François, and Christian Morrisson. 1980. “Progressivité et incidence de la redistribution des revenus en
pays développés.” Revue economique, pp. 197–233.
6. Pechman, Joseph A. 1985. Who Paid the Taxes, 1966–1985 (Brookings Institution Press).
7. Meerman, Jacob. 1979. Public Expenditure in Malaysia: Who Benefts and Why (Oxford University Press for the World
Bank).
8. Selowsky, Marcelo. 1979. Who Benefits from Government Expenditures? A Case Study of Colombia (Oxford University
Press).
9. Gertler, Paul, and Paul Glewwe. 1990. “The Willingness to Pay for Education in Developing Countries: Evidence from
Rural Peru.” Journal of Public Economics 42, no. 3, pp. 251–75.
10. Gertler, Paul, and Jacques van der Gaag. 1990. The Willingness to Pay for Medical Care: Evidence from Two Developing
Countries (Johns Hopkins University Press for the World Bank).
11. Sahn, David E., and Stephen D. Younger. 2000. “Expenditure Incidence in Africa: Microeconomic Evidence.” Fiscal
Studies 21, no. 3, pp. 329–47.
12. Van de Walle, Dominique. 2003. “Behavioral Incidence Analysis of Public Spending and Social Programs,” in The
Impacts of Economic Policies on Poverty and Income Distribution. pp. 69–83 (Washington: World Bank).
13. Bourguignon, Francois, and Luiz Pereira da Silva. 2003. The Impact of Economic Policies on Poverty and Income
Distribution: Evaluation Techniques and Tools (Washington: World Bank and Oxford University Press).
14. Demery, Lionel. 2000. Benefit Incidence: A Practitioner’s Guide (Washington: World Bank).
15. Duclos, J.-Y., and A. Araar. 2006. Poverty and Equity: Measurement, Policy and Estimation with DAD (London: Kluwer
Academic Publishers).
16. Martinez-Vazquez, Jorge. 2008. “The Impact of Bud gets on the Poor: Tax and Expenditure Benefit Incidence Analysis,”
chap. 5 in Public Finance for Poverty Reduction Concepts and Case Studies from Africa and Latin America (World
Bank).
17. Lambert, Peter. 2001. The Distribution and Re-distribution of Income, 3rd ed. (Manchester University Press).
18. Enami, Ali, Nora Lustig, and Rodrigo Aranda. 2022. “Analytic Foundations: Measuring the Redistributive Impact of
Taxes and Transfers,” chap. 2 in CEQ Handbook, 2nd ed., Vol. 1, (Brookings Institution Press, Tulane University).
19. Enami, Ali. 2022. “Measuring the Redistributive Impact of Taxes and Transfers in the Presence of Reranking,” chap. 3
in CEQ Handbook, 2nd ed., Vol. 1, (Brookings Institution Press, Tulane University).
20. Higgins, Sean, and Nora Lustig. 2016. “Can a Poverty-Reducing and Progressive Tax and Transfer System Hurt the
Poor?” Journal of Development Economics 122, September, pp. 63–75.
21. Lustig, Nora, and Sean Higgins. 2016. “In equality and Fiscal Re-distribution in Middle Income Countries: Brazil, Chile,
Colombia, Indonesia, Mexico, Peru and South Africa.” Journal of Globalization and Development 7, no. 1, pp. 17–60
22. Nora Lustig, Chiara Mariotti ва Carolina Sanchez-Paramo https://blogs.worldbank.org/opendata/redistributive-impactfiscal-
policy-indicator-new-global-standard-assessing-government
23. CEQ Institute. 2016. “CEQ Snapshot No. 2,” Interviews with Tassew Woldehanna and Gabriela Inchauste. November.
http://us12.campaign-archive1.com1. Musgrave, Richard. 1959. The Theory of Public Finance (New York: McGraw-Hill).
2. Musgrave, Richard, Karl Case, and Herman Leonard. 1974. “The Distribution of Fiscal Burdens and Benefits.” Public
Finance Quarterly 2, no. 3, pp. 259–311.
3. Musgrave, Richard A., J. J. Carroll, L. D. Cook, and L. Frane. 1951. “Distribution of Tax Payments by Income Groups:
A Case Study for 1948.” National Tax Journal 4 (March), pp. 1–53.
4. Pechman, Joseph A., and Benjamin A. Okner. 1974. Who Bears the Tax Burden? (Brookings Institution Press).
5. Bourguignon, François, and Christian Morrisson. 1980. “Progressivité et incidence de la redistribution des revenus en
pays développés.” Revue economique, pp. 197–233.
6. Pechman, Joseph A. 1985. Who Paid the Taxes, 1966–1985 (Brookings Institution Press).
7. Meerman, Jacob. 1979. Public Expenditure in Malaysia: Who Benefts and Why (Oxford University Press for the World
Bank).
8. Selowsky, Marcelo. 1979. Who Benefits from Government Expenditures? A Case Study of Colombia (Oxford University
Press).
9. Gertler, Paul, and Paul Glewwe. 1990. “The Willingness to Pay for Education in Developing Countries: Evidence from
Rural Peru.” Journal of Public Economics 42, no. 3, pp. 251–75.
10. Gertler, Paul, and Jacques van der Gaag. 1990. The Willingness to Pay for Medical Care: Evidence from Two Developing
Countries (Johns Hopkins University Press for the World Bank).
11. Sahn, David E., and Stephen D. Younger. 2000. “Expenditure Incidence in Africa: Microeconomic Evidence.” Fiscal
Studies 21, no. 3, pp. 329–47.
12. Van de Walle, Dominique. 2003. “Behavioral Incidence Analysis of Public Spending and Social Programs,” in The
Impacts of Economic Policies on Poverty and Income Distribution. pp. 69–83 (Washington: World Bank).
13. Bourguignon, Francois, and Luiz Pereira da Silva. 2003. The Impact of Economic Policies on Poverty and Income
Distribution: Evaluation Techniques and Tools (Washington: World Bank and Oxford University Press).
14. Demery, Lionel. 2000. Benefit Incidence: A Practitioner’s Guide (Washington: World Bank).
15. Duclos, J.-Y., and A. Araar. 2006. Poverty and Equity: Measurement, Policy and Estimation with DAD (London: Kluwer
Academic Publishers).
16. Martinez-Vazquez, Jorge. 2008. “The Impact of Bud gets on the Poor: Tax and Expenditure Benefit Incidence Analysis,”
chap. 5 in Public Finance for Poverty Reduction Concepts and Case Studies from Africa and Latin America (World
Bank).
17. Lambert, Peter. 2001. The Distribution and Re-distribution of Income, 3rd ed. (Manchester University Press).
18. Enami, Ali, Nora Lustig, and Rodrigo Aranda. 2022. “Analytic Foundations: Measuring the Redistributive Impact of
Taxes and Transfers,” chap. 2 in CEQ Handbook, 2nd ed., Vol. 1, (Brookings Institution Press, Tulane University).
19. Enami, Ali. 2022. “Measuring the Redistributive Impact of Taxes and Transfers in the Presence of Reranking,” chap. 3
in CEQ Handbook, 2nd ed., Vol. 1, (Brookings Institution Press, Tulane University).
20. Higgins, Sean, and Nora Lustig. 2016. “Can a Poverty-Reducing and Progressive Tax and Transfer System Hurt the
Poor?” Journal of Development Economics 122, September, pp. 63–75.
21. Lustig, Nora, and Sean Higgins. 2016. “In equality and Fiscal Re-distribution in Middle Income Countries: Brazil, Chile,
Colombia, Indonesia, Mexico, Peru and South Africa.” Journal of Globalization and Development 7, no. 1, pp. 17–60
22. Nora Lustig, Chiara Mariotti ва Carolina Sanchez-Paramo https://blogs.worldbank.org/opendata/redistributive-impactfiscal-
policy-indicator-new-global-standard-assessing-government
23. CEQ Institute. 2016. “CEQ Snapshot No. 2,” Interviews with Tassew Woldehanna and Gabriela Inchauste. November.
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