IQTISODIY FAOLLIKNI OSHIRISHGA QARATILGAN DAVLAT FISKAL SIYOSATI HOLATI TAHLILI
DOI:
https://doi.org/10.5281/zenodo.18267190Keywords:
Fiskal siyosat, monetar siyosat, soliq mexanizmi, qo‘shilgan qiymat solig‘i (QQS), umumbelgilangan soliq rejimi, bazaviy hisoblash miqdori, soliq yuki, tadbirkorlik subyektlari, innovatsion rivojlanish, soliq imtiyozlari, innovatsion korxona, soliq samaradorligi, iqtisodiy rag‘batlantirish, norasmiy iqtisodiyotAbstract
Mazkur ilmiy maqolada bozor iqtisodiyoti sharoitida davlat tomonidan iqtisodiyotni tartibga solishning asosiy
instrumentlari hisoblangan fiskal (budjet-soliq) va monetar (pul-kredit) siyosatlarning o‘rni tahlil qilinadi. Xususan, soliq
mexanizmining tadbirkorlik subyektlari faoliyati hamda innovatsion rivojlanishga ta’siri kompleks yondashuv asosida
baholanadi. Tadqiqot doirasida O‘zbekiston Respublikasida 2019-yildan boshlab soliq tizimida amalga oshirilgan islohotlar,
jumladan, umumbelgilangan soliq rejimiga o‘tish mezonlari, qo‘shilgan qiymat solig‘i (QQS) to‘lovchilari sonining o‘sish
dinamikasi, bazaviy hisoblash miqdori va mehnatga haq to‘lashning eng kam miqdori joriy etilishi bilan bog‘liq o‘zgarishlar
iqtisodiy samaradorlik nuqtai nazaridan tahlil qilinadi.
Shuningdek, soliq yukining yuqori darajasi tadbirkorlik faoliyatiga salbiy ta’sir ko‘rsatishi hamda norasmiy iqtisodiyot
ulushining ortishiga olib kelishi mumkinligi asoslab beriladi. Umumbelgilangan soliq rejimiga o‘tish uchun belgilangan
chegaraviy miqdorlarning inflyatsiya darajasi, ish haqi o‘sishi va valyuta kursi o‘zgarishlari bilan solishtirma tahlili asosida
amaldagi mezonlarni qayta ko‘rib chiqish zarurligi ilmiy jihatdan asoslanadi.
Maqolada innovatsion faoliyatni soliqlar orqali rag‘batlantirish masalalariga alohida e’tibor qaratilib, innovatsion korxonalar,
innovatsiyalarni ishlab chiqarishga joriy qiluvchi tashkilotlar, innovatsion mahsulot iste’molchilari hamda innovatsion
infratuzilma subyektlari uchun differensial soliq mexanizmlarini qo‘llash zarurligi ko‘rsatib o‘tiladi. Xalqaro tajriba,
xususan, Rossiya Federatsiyasi va Qozog‘iston Respublikasi misolida soliq rejimlarining kichik biznes subyektlariga ta’siri
solishtirma tahlil qilinadi.
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