JISMONIY SHAXSLAR YER SOLIG‘INI HISOBLASHDA HUDUDIY KOEFFITSIYENTLARNI QO‘LLASHNI TAKOMILLASHTIRISH

JISMONIY SHAXSLAR YER SOLIG‘INI HISOBLASHDA HUDUDIY KOEFFITSIYENTLARNI QO‘LLASHNI TAKOMILLASHTIRISH

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  • Shamil Ramazonov

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https://doi.org/10.5281/zenodo.19696916

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yer solig‘i, jismoniy shaxslar, soliqqa tortish tizimi, hududiy koeffitsiyentlar, soliq ma’murchiligi, differensial yondashuv, soliq stavkalari, yer resurslari, soliq undirish mexanizmi, soliq bazasi

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Ushbu maqolada jismoniy shaxslardan olinadigan yer solig‘ini hisoblashda hududiy koeffitsiyentlarni
qo‘llashning amaldagi holati hamda uni takomillashtirish masalalari tadqiq etilgan. Tadqiqot davomida yer uchastkalarining
joylashuvi, infratuzilma bilan ta’minlanganlik darajasi va bozor qiymatidan kelib chiqib, soliq stavkalarini tabaqalashtirish
mexanizmlari tahlil qilingan. Maqolada soliq ma’murchiligini raqamlashtirish va geoaxborot tizimlarini (GIS) joriy etish
orqali hududiy koeffitsiyentlarni aniq belgilash bo‘yicha ilmiy takliflar ilgari surilgan

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Shamil Ramazonov

Toshkent davlat iqtisodiyot universiteti mustaqil tadqiqotchisi,
Qarshi xalqaro universiteti “Iqtisodiyot va muhandislik” kafedrasi v.v.b. dotsenti


##submission.citations##

1. Joseph Stiglitz. Economics of the Public Sector.

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Journal of Real Estate Finance and Economics.

3. William A. Fischel. The Economics of Zoning Laws: A Property Rights Approach.

4. Wallace E. Oates. (1987). “The Theory and Practice of Local Public Finance.” Handbook of Public Economics.

5. David A. Jaeger. (2007). “Property Taxation and Inequality.” National Tax Journal.

6. Richard A. Musgrave, Peggy B. Musgrave. (1989). Public Finance in Theory and Practice. McGraw-Hill.

7. Joseph Stiglitz. (2000). Economics of the Public Sector. New York: W.W. Norton & Company.

8. Vito Tanzi. (2000). Taxation in an Integrating World. Washington: Brookings Institution Press.

9. Richard M. Bird, Eric M. Zolt. (2005). “The Limited Role of the Personal Income Tax in Developing Countries.”

10. Organisation for Economic Co-operation and Development. (2022). Revenue Statistics. Paris: OECD Publishing

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##submissions.published##

2026-04-01

##submission.howToCite##

Ramazonov , S. (2026). JISMONIY SHAXSLAR YER SOLIG‘INI HISOBLASHDA HUDUDIY KOEFFITSIYENTLARNI QO‘LLASHNI TAKOMILLASHTIRISH. YASHIL IQTISODIYOT VA TARAQQIYOT, 4(4). https://doi.org/10.5281/zenodo.19696916

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##issue.vol## 4 ##issue.no## 4 (2026): «Yashil iqtisodiyot va taraqqiyot» jurnali 3-son

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Articles

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