AKSIZ SOLIG‘I TUSHUMLARINING O‘ZBEKISTON RESPUBLIKASI BUDJET DAROMADLARIDAGI ULUSHI: 2020–2024-YILLAR BO‘YICHA IQTISODIY TAHLILI
DOI:
https://doi.org/10.5281/zenodo.18300127Keywords:
davlat budjeti, soliqlar, aksiz solig‘i, budjet daromadlari, o‘sish sur’atlari, bilvosita soliqlar, bevosita soliqlar.Abstract
Ushbu tahliliy maqolada O‘zbekiston Respublikasi davlat budjeti daromadlarida 2020–2024-yillar kesimida
aksiz solig‘ining tutgan o‘rni va ulushi chuqur tahlil qilingan. Maqolada aksiz solig‘i bo‘yicha yillik tushumlar hajmi, ularning
o‘zgarish sur’atlari hamda asosiy tendensiyalari tizimli ravishda o‘rganilgan. Tadqiqot natijalari aksiz solig‘ini davlat
budjetining muhim moliyaviy manbalaridan biri sifatida baholash imkonini beradi. Shu bilan birga, boshqa soliqlar va
bojxona bojlari tushumlarining ham yildan-yilga barqaror o‘sish tendensiyasiga ega ekani aniqlangan. Tahlil jarayonida
aksiz solig‘ining budjet daromadlaridagi ulushi ayrim davrlarda oshgani, ayrim yillarda esa nisbatan pasaygani kuzatilgan
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