QO‘SHILGAN QIYMAT SOLIG‘INI UNDIRISH SAMARADORLIGINI BAHOLASH MODELINING EKONOMETRIK TAHLILI

Jonibek Urazmatov

QO‘SHILGAN QIYMAT SOLIG‘INI UNDIRISH SAMARADORLIGINI BAHOLASH MODELINING EKONOMETRIK TAHLILI

Authors

Jonibek Urazmatov

Keywords:

qo‘shilgan qiymat solig‘i, QQS samaradorligi, yalpi qo‘shilgan qiymat, ekonometrik tahlil, yakuniy iste’mol, yalpi jamg‘arish, import, O‘zbekiston

Abstract

Mazkur maqolada O‘zbekistonda qo‘shilgan qiymat solig‘ini (QQS) undirish samaradorligini baholashga
qaratilgan ekonometrik tahlil amalga oshirilgan. Tadqiqotda QQS samaradorligini ifodalovchi asosiy ko‘rsatkich sifatida
yalpi qo‘shilgan qiymatning yalpi ichki mahsulotga nisbati tanlandi. Empirik tahlil 2010–2024-yillar bo‘yicha rasmiy statistik
ma’lumotlar asosida olib borildi.
Modelda yakuniy iste’mol xarajatlari, QQS stavkasi, yalpi jamg‘arish va import hajmi asosiy tushuntiruvchi omillar sifatida
kiritildi. Regressiya tahlili natijalari yakuniy iste’mol xarajatlari qo‘shilgan qiymat ulushiga ijobiy va statistik jihatdan
ahamiyatli ta’sir ko‘rsatishini, yalpi jamg‘arish esa qisqa muddatda salbiy ta’sirga ega ekanini aniqladi. QQS stavkasi va
import hajmining ta’siri esa robust baholash sharoitida statistik jihatdan ahamiyatsiz ekani aniqlandi.
Olingan natijalar QQS undirish samaradorligini oshirishda ichki iste’molni rag‘batlantirish hamda soliq siyosatini
muvozanatli olib borish muhim ahamiyat kasb etishini ko‘rsatadi.

Author Biography

Jonibek Urazmatov

Guliston davlat universiteti dotsent v.b PhD

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QO‘SHILGAN QIYMAT SOLIG‘INI UNDIRISH SAMARADORLIGINI BAHOLASH MODELINING EKONOMETRIK TAHLILI