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O‘Zbekistonda Qo‘Shilgan Qiymat Solig‘I Ma’Murchiligi, Samaradorligi Va Budjetga Undirish Tizimi Tahlili

Author

Listed:
  • Jonibek Urazmatov

Abstract

Ushbu maqolada O‘zbekistonda qo‘shilgan qiymat solig‘i (QQS) ma’murchiligining rivojlanish bosqichlari,uning shakllanish qonuniyatlari hamda amaldagi mexanizmlar samaradorligi kompleks ilmiy tahlil qilinadi. Tadqiqotdavomida 2017–2024 yillarda amalga oshirilgan soliq islohotlari, xususan, Soliq kodeksining yangi tahriri, elektronhisobvaraq-fakturalar tizimining joriy etilishi, soliq ma’lumotlarini raqamlashtirish va soliq to‘lovchilarni segmentatsiyaqilish mexanizmlarining samaradorligi baholandi.Shuningdek, QQSning davlat byudjeti daromadlaridagi ulushi, undirish dinamikasi hamda soliq ma’murchiliginimodernizatsiya qilish natijasida yuzaga kelgan ijobiy tendensiyalar statistik ma’lumotlar asosida chuqur o‘rganildi.Tadqiqot natijalari O‘zbekistonda QQS ma’murchiligini yanada takomillashtirish, soliq tizimining adolatliligi va shaffofliginikuchaytirish hamda byudjet daromadlarini barqaror shakllantirishga xizmat qiluvchi konseptual va amaliy takliflarni ishlabchiqishga yo‘naltirilgan.

Suggested Citation

  • Jonibek Urazmatov, 2025. "O‘Zbekistonda Qo‘Shilgan Qiymat Solig‘I Ma’Murchiligi, Samaradorligi Va Budjetga Undirish Tizimi Tahlili," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(10), October.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:10:id:9813
    DOI: 10.5281/zenodo.19439365
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