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O‘Zbekiston Respublikasi Davlat Byudjetini 2026-Yilgi Soliq Siyosatining Tahlili Va Xalqaro Solishtirma Yondashuvi

Author

Listed:
  • Zafarbek Abdullayev

Abstract

Ushbu maqolada 2026-yil uchun O‘zbekiston davlat byudjeti loyihasi asosida mamlakatning soliq siyosatiningamaldagi holati va istiqbollari tahlil qilinadi. Tadqiqotda foyda solig‘i (15%), qo‘shilgan qiymat solig‘i (12%) va boshqaasosiy soliq stavkalari o‘zgarishsiz qolgan sharoitda byudjet daromadlarining shakllanishi, ularning tarkibi va prognozko‘rsatkichlari batafsil yoritiladi. Shuningdek, sanoat, qishloq xo‘jaligi va xizmat ko‘rsatish tarmoqlarida soliqqa tortishningamaldagi mexanizmlari, mintaqalar kesimidagi farqlar va ularning iqtisodiy ta’siri tahlil qilinadi. Xalqaro taqqoslashdoirasida Qozog‘iston, Gruziya va Polsha misolida korporativ soliq, daromad solig‘i hamda QQS bo‘yicha qo‘llanilayotganstavkalar va soliq bazasini shakllantirish mexanizmlari solishtiriladi

Suggested Citation

  • Zafarbek Abdullayev, 2025. "O‘Zbekiston Respublikasi Davlat Byudjetini 2026-Yilgi Soliq Siyosatining Tahlili Va Xalqaro Solishtirma Yondashuvi," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(12), December.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:12:id:8152
    DOI: 10.5281/zenodo.17847931
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