O‘ZBEKISTONDA YASHIRIN IQTISODIYOT KO‘LAMI, RIVOJLANISHINING TARIXIY EVOLYUTSIYASI VA HOZIRGI HOLATI TAHLILI.
DOI:
https://doi.org/10.5281/zenodo.18393216Keywords:
yashirin iqtisodiyot, soliq siyosati, institutsional islohotlar, raqamlashtirish, QQS, elektron cheklar, keshbek tizimi, O‘zbekistonAbstract
Maqolada O‘zbekistonda yashirin iqtisodiyotning rivojlanishi, tarixiy evolyutsiyasi va hozirgi holati tahlil
qilingan. 1965-yildan bugungi kungacha bo‘lgan davrda markazlashgan rejali iqtisodiyotdan bozor munosabatlariga o‘tish,
xususiylashtirish va institutsional islohotlar ta’siri ostida yashirin iqtisodiyot sezilarli darajada o‘zgargan. Shuningdek, soliq
siyosati, qo‘shilgan qiymat solig‘i (QQS), daromad va ijtimoiy soliq stavkalari, soliq ma’muriyatchiligini raqamlashtirish,
elektron cheklar hamda keshbek tizimining ta’siri tahlil qilingan. Tadqiqot natijalari amalga oshirilgan islohotlar yashirin
iqtisodiyot ko‘lamini qisqartirish va legal iqtisodiy faoliyatni rag‘batlantirishda muhim ahamiyatga ega ekanini ko‘rsatadi.
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