O‘ZBEKISTON RESPUBLIKASI DAVLAT BYUDJETINI 2026-YILGI SOLIQ SIYOSATINING TAHLILI VA XALQARO SOLISHTIRMA YONDASHUVI
DOI:
https://doi.org/10.5281/zenodo.17847931Keywords:
O‘zbekiston, soliq siyosati, byudjet loyihasi, soliq stavkalari, daromadlar tarkibi, tarmoqlar bo‘yicha soliq, soliq imtiyozlari, xalqaro solishtirma, ijtimoiy ta’sir.Abstract
Ushbu maqolada 2026-yil uchun O‘zbekiston davlat byudjeti loyihasi asosida mamlakatning soliq siyosatining
amaldagi holati va istiqbollari tahlil qilinadi. Tadqiqotda foyda solig‘i (15%), qo‘shilgan qiymat solig‘i (12%) va boshqa
asosiy soliq stavkalari o‘zgarishsiz qolgan sharoitda byudjet daromadlarining shakllanishi, ularning tarkibi va prognoz
ko‘rsatkichlari batafsil yoritiladi. Shuningdek, sanoat, qishloq xo‘jaligi va xizmat ko‘rsatish tarmoqlarida soliqqa tortishning
amaldagi mexanizmlari, mintaqalar kesimidagi farqlar va ularning iqtisodiy ta’siri tahlil qilinadi. Xalqaro taqqoslash
doirasida Qozog‘iston, Gruziya va Polsha misolida korporativ soliq, daromad solig‘i hamda QQS bo‘yicha qo‘llanilayotgan
stavkalar va soliq bazasini shakllantirish mexanizmlari solishtiriladi
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