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Hududiy Soliq Salohiyatini Baholash Va Budjet Daromadlarini Prognozlashtirishning Yaxlit Modeli: O‘Zbekiston Amaliyoti Asosida

Author

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  • Umidjon Pardaev

Abstract

Ushbu maqolada O‘zbekiston Respublikasida davlat budjeti daromadlarini rejalashtirish va prognozlashtirishjarayonida soliq salohiyati (soliq potensiali)ning o‘rni va ahamiyati tizimli tahlil qilingan. Nazariy qismda soliq salohiyati,soliq sig‘imi, soliq sa’y-harakati va soliqlarning yig‘uvchanlik koeffitsiyenti tushunchalari umumlashtiriladi hamdaularning budjetlararo munosabatlar va fiskal tenglashtirish bilan bog‘liqligi yoritiladi. Metodologiyada soliq salohiyatinibaholashning additiv, regressiyaviy, tuzilmaviy va faktik usullari, shuningdek YAIM/YAHM asosidagi makro yondashuvqo‘llanadi. Empirik tahlil 2015–2023-yillarda O‘zbekiston bo‘yicha soliq tushumlari, soliq salohiyati va hududiy YA(H)M ko‘rsatkichlariga, shuningdek asosiy soliq turlari bo‘yicha yig‘uvchanlik koeffitsiyentlari dinamikasiga tayanadi va2024–2026-yillar uchun prognoz ko‘rsatkichlari shakllantiriladi. Tadqiqot natijalari aksiz va yer qa’ridan foydalanganliksoliqlari bo‘yicha salohiyatning yuqori darajada realizatsiya qilinayotganini, mol-mulk va yagona yer soliqlarida esasezilarli foydalanilmagan salohiyat mavjudligini ko‘rsatadi. Xulosa qismida soliq salohiyatini hisoblashning yagonamilliy metodologiyasini joriy etish, soliq salohiyati indeksini budjetlararo taqsimot formulalariga integratsiya qilish, soliqyig‘uvchanligiga asoslangan KPI tizimi va “model portfeli”ga tayangan daromad prognozlash amaliyotini shakllantirishbo‘yicha amaliy tavsiyalar ishlab chiqilgan

Suggested Citation

  • Umidjon Pardaev, 2025. "Hududiy Soliq Salohiyatini Baholash Va Budjet Daromadlarini Prognozlashtirishning Yaxlit Modeli: O‘Zbekiston Amaliyoti Asosida," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(8), August.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:8:id:8236
    DOI: 10.5281/zenodo.17950966
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