O‘ZBEKISTONDA SOLIQ SIYOSATINING IQTISODIY O‘SISHGA TA’SIRI: EKONOMETRIK TAHLIL
DOI:
https://doi.org/10.5281/zenodo.21305210Ключевые слова:
soliq siyosati, iqtisodiy o‘sish, OLS regressiya modeli, soliq islohotlari, soliq tushumlari, tarkibiy o‘zgarish, iqtisodiy rivojlanish, O‘zbekistonАннотация
Maqolada O‘zbekistonda soliq siyosatining iqtisodiy o‘sishga ta’siri ekonometrik usullar
asosida baholangan. Tadqiqotda 2019-yilda amalga oshirilgan soliq islohotlarining iqtisodiy o‘sishga
ta’sirini aniqlash maqsadida OLS regressiya modeli hamda tarkibiy o‘zgarish (dummy va interaktiv) modeli
qo‘llanilgan. Tahlil natijalari 2019-yilgacha soliq tushumlarining iqtisodiy o‘sishga ta’siri manfiy bo‘lganligini,
soliq islohotlaridan keyin esa mazkur munosabat sezilarli darajada yaxshilanganligini ko‘rsatdi. Shuningdek,
ishsizlik darajasi iqtisodiy o‘sishga salbiy, yalpi asosiy kapital shakllanishi va yakuniy iste’mol xarajatlari esa
ijobiy ta’sir ko‘rsatishi aniqlandi. Tadqiqot natijalari asosida soliq siyosatining iqtisodiy o‘sishni rag‘batlantirishga
qaratilgan mexanizmlarini takomillashtirish bo‘yicha amaliy takliflar ishlab chiqildi
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