IQTISODIY FAOLLIKNI OSHIRISHGA QARATILGAN DAVLAT FISKAL SIYOSATI HOLATI TAHLILI
##plugins.pubIds.doi.readerDisplayName##:
https://doi.org/10.5281/zenodo.18267190##article.subject##:
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 iqtisodiyot##article.abstract##
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.
Библиографические ссылки
1. Arestov, B. A., & Mikhailov, I. V. (2018). Fiscal Policy and Economic Growth: Theoretical and Empirical Studies.
Moscow: Ekonomika Publishing.
2. Barro, R. J., & Sala-i-Martin, X. (2017). Economic Growth (3rd ed.). Cambridge, MA: MIT Press.
3. Blanchard, O., & Johnson, D. R. (2015). Macroeconomics (7th ed.). Pearson.
4. Devereux, M. P., & Griffith, R. (2019). International Taxation and the Global Economy. Oxford: Oxford University Press.
5. Fölster, S. (2020). Tax Policy and Corporate Behaviour: Evidence from OECD Countries. Journal of Economic Policy,
34(2), 125–150.
6. Fux, M., Heckemeyer, J. H., & De Simone, L. (2021). International Experience in VAT Thresholds: Policy Design and
Effects. World Tax Journal, 13(1), 45–66.
7. Gale, W. G., & Slemrod, J. (2017). Rethinking Fiscal Policy. Washington, DC: Brookings Institution Press.
8. International Monetary Fund (IMF). (2019). Fiscal Monitor: Curbing Corruption. Washington, DC: IMF Publications.
9. International Monetary Fund (IMF). (2022). World Economic Outlook: Countering the Cost-of-Living Crisis. Washington,
DC: IMF.
10. Johannesen, N., Tørsløv, T. R., & Wier, L. S. (2020). Are Less Developed Countries More Exposed to Multinational Tax
Avoidance? Journal of International Economics, 123, 103–123.
11. Keen, M. (2016). The Anatomy of the VAT. National Tax Journal, 69(2), 441–464.
12. Khan, M., & Senhadji, A. (2018). Fiscal Policy and Economic Output: A Cross-Country Analysis. Economic Modelling,
74, 193–205.
13. O‘zbekiston Respublikasi Prezidentining qarorlari, normativ-huquqiy hujjatlari (2019–2025). Toshkent: Adliya vazirligi.
14. O‘zbekiston Respublikasi Soliq kodeksi (tahrirlangan) (2023). Toshkent: Huquqiy axborot markazi.
15. Organisation for Economic Co-operation and Development (OECD). (2021). Tax Policy Reforms 2021. Paris: OECD
Publishing.
16. Organisation for Economic Co-operation and Development (OECD). (2023). Small Business Tax Compliance and
Simplification. Paris: OECD.
17. World Bank. (2019). Doing Business 2020: Comparing Business Regulation in 190 Economies. Washington, DC:
World Bank Group.
18. World Bank. (2024). Global Economic Prospects. Washington, DC: World Bank Group.
19. Zodrow, G. R., & Mieszkowski, P. (2017). Pigou, Tiebout, Property Taxation: Lessons for Local Fiscal Policy. Journal
of Urban Economics, 101, 1–17
Загрузки
##submissions.published##
Как цитировать
##issue.issue##
##section.section##
Лицензия
Copyright (c) 2026 YASHIL IQTISODIYOT VA TARAQQIYOT
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.