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Sug‘Urta Tashkilotlari Daromadlari Va Ularning Soliqqa Tortish Mexanizmi

Author

Listed:
  • Lola Buranova
  • Murod Yaxshillikov

Abstract

Maqolada sug‘urta tashkilotlarining daromad va xarajatlari shakllanishining nazariy hamda amaliy jihatlaritizimli ravishda tahlil qilingan. Tadqiqotning dolzarbligi sug‘urta bozorining moliyaviy salohiyat, jamg‘arish hamdainvestitsion vositachilik funksiyalari kuchayib borayotgani bilan izohlanadi. Ishda sug‘urta tashkilotlari daromadlariningasosiy manbalari — sug‘urta mukofotlari, investitsiya daromadlari, qayta sug‘urtalash operatsiyalaridan tushumlar vaboshqa operatsion daromadlar tarkibiy jihatdan baholangan. Xarajatlar tarkibida sug‘urta to‘lovlari, rezerv ajratmalari,akvizitsion va ma’muriy xarajatlar, qayta sug‘urtalash xarajatlarining ulushi qiyosiy tahlil qilingan.Shu bilan birga, sug‘urta tashkilotlarida soliqqa tortish tizimi xususiyatlari ham o‘rganilib, sug‘urta xizmatlarining qo‘shilganqiymat solig‘idan (QQS) ozod etilishi, asosiy faoliyatdan tashqari operatsiyalarga QQS qo‘llanishi, foyda solig‘i hisobotihamda moliyaviy hisobot shakllari tahlil qilindi. Swiss Re Institute, OECD va O‘zbekistonning rasmiy statistik manbalariasosida global tendensiyalar hamda milliy sug‘urta bozori dinamikasi o‘rganildi. Tadqiqot yakunida tarif siyosatini aktuariyasosda takomillashtirish, xarajatlarni raqamlashtirish asosida optimallashtirish, investitsiya portfelini diversifikatsiya qilish,sug‘urta rezervlari sifati ustidan nazoratni kuchaytirish hamda soliq hisobini takomillashtirish bo‘yicha ilmiy-amaliy takliflarishlab chiqildi

Suggested Citation

  • Lola Buranova & Murod Yaxshillikov, 2026. "Sug‘Urta Tashkilotlari Daromadlari Va Ularning Soliqqa Tortish Mexanizmi," 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:10102
    DOI: 10.5281/zenodo.19681075
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