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Mol-Mulk Solig‘I Tizimini Takomillashtirishning Moliyaviy Asoslari

Author

Listed:
  • Hasan Qodirov

Abstract

Ushbu maqolada O‘zbekiston Respublikasining zamonaviy iqtisodiy sharoitida mol-mulk solig‘ining o‘rni,uning mahalliy budjet daromadlarini shakllantirishdagi ahamiyati va so‘nggi yillardagi islohotlar natijalari tahlil qilingan.Tadqiqot doirasida mol-mulk solig‘i stavkalari, soliqqa tortish bazasini aniqlash tartibi va undirish samaradorligi ko‘ribchiqildi. Xususan, 2021–2024-yillar oralig‘idagi statistik ma’lumotlar tahlil qilinib, mol-mulk solig‘i tushumlarining o‘sishdinamikasi va unga ta’sir etuvchi omillar aniqlandi. Maqolada yuridik va jismoniy shaxslar uchun belgilangan soliqstavkalari, minimal qiymat indeksatsiyasi hamda kadastr qiymatiga o‘tish jarayonlari xalqaro tajriba bilan qiyoslanganholda o‘rganilgan.

Suggested Citation

  • Hasan Qodirov, 2026. "Mol-Mulk Solig‘I Tizimini Takomillashtirishning Moliyaviy Asoslari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(4), April.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:4:id:10061
    DOI: 10.5281/zenodo.19648373
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