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O‘zbekistonda hududlarning soliq salohiyatini aniqlash metodologiyasini takomillashtirish

Author

Listed:
  • Otabek Poyonov
  • Muxamadi Almardonov
  • Jamshid Tuxtabayev

Abstract

Ushbu maqolada O‘zbekistonda hududlar kesimida soliq salohiyatini aniqlash bo‘yicha mavjud metodologikyondashuvlar tanqidiy tahlil qilinadi hamda takomillashtirilgan baholash modeli taklif etiladi. Tadqiqotda soliq salohiyatinianiqlashda mavjud muammolar, jumladan, statistik ma’lumotlarning yetishmasligi, mintaqaviy nomutanosibliklar vatarixiy usullarga tayanish kabi omillar ko‘rsatib o‘tiladi. Muallif tomonidan YAIM, bandlik darajasi, kichik biznes subyektlarisoni kabi indikatorlar asosida ko‘p omilli regressiya modeli ishlab chiqilgan bo‘lib, bu yondashuv soliq tushumlariniprognozlashda yuqori aniqlikni ta’minlaydi. Shuningdek, GIS texnologiyalari yordamida hududlar soliq salohiyatiningvizual xaritalashtirilishi ham keltirilgan. Tadqiqot natijalari asosida hududiy fiskal resurslardan samarali foydalanish, fiskalbarqarorlikni ta’minlash va davlat daromadlarini oshirishga xizmat qiluvchi tavsiyalar ishlab chiqilgan

Suggested Citation

  • Otabek Poyonov & Muxamadi Almardonov & Jamshid Tuxtabayev, 2025. "O‘zbekistonda hududlarning soliq salohiyatini aniqlash metodologiyasini takomillashtirish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3, May.
    • Handle: RePEc:teu:ged000:v:3:y:2025:id:6385
    DOI: 10.5281/zenodo.16315022
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