Yevropa ittifoqi va markaziy osiyo mamlakatlaridagi soliq siyosatining inklyuziv rivojlanishdagi oʻrni va omillarining qiyosiy tahlili
DOI:
https://doi.org/10.5281/zenodo.16994598Keywords:
inklyuziv rivojlanish, soliq siyosati, progressiv DS, QQS, ijtimoiy badallar, avtomatik stabilizatorlar, Gini koeffitsienti, kambag‘allik, soliq sa’y-harakati, raqamlashtirishAbstract
Maqola Yevropa Ittifoqi va Markaziy Osiyo mamlakatlarida soliq siyosatining inklyuziv rivojlanishga ta’sirini
qiyosan baholaydi. So‘nngi yillar uchun panel ma’lumotlar, instrumental o‘zgaruvchilar yondashuvlari qo‘llanadi. DS
progressivligi, QQS ulushi, ijtimoiy badallar, bolalar transferlari va soliq sa’y-harakati indikatorlari orqali Gini, kambag‘allik
va o‘sishdan ulush ko‘rsatkichlari tahlil qilinadi. Natijalar Yevropada avtomatik stabilizatorlar zarbalarni yumshatishi,
Markaziy Osiyoda tekis DS, informallik va nishonlashdagi zaiflik redistribusiyani cheklashini ko‘rsatadi. Progressivlikni
oshirish, QQS adolatliligini kompensatsiya bilan ta’minlash, ma’muriy raqamlashtirish va institutsionallashtirish tavsiyalari
beriladi. Shuningdek, fiskal qoidalar, hududiy tengsizliklar va gender nuqtai nazari bo‘yicha sezgirlik tahlillari keltiriladi
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