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Soliq Tushumlari Va Majburiy Ajratmalarning Davlat Moliyasidagi O‘Rni: 2020-2025 Yillar Tahlili Va Istiqboli

Author

Listed:
  • Shukurulla Olimov
  • Zafarjon Beknazarov

Abstract

Har qanday davlatning iqtisodiy siyosatida byudjet daromadlarini shakllantirish masalasi markaziy o‘rinniegallaydi. Ushbu maqola O‘zbekiston Respublikasida 2020–2025 yillar mobaynida soliq tushumlari va majburiy ajratmalarningdavlat moliyasiga ko‘rsatgan ta’sirini keng qamrovli o‘rganishga bag‘ishlangan. Tadqiqot doirasida amalga oshirilganislohotlarning samaradorligi, raqamlashtirish yo‘nalishida ko‘rilgan amaliy qadamlar va fiskal boshqaruvning takomillashuvistatistik ko‘rsatkichlar orqali tahlil qilingan. Mazkur davrda davlat byudjeti daromadlari sezilarli — taxminan 2,6 baravar— ko‘payib, YaIMga nisbatan soliq og‘irligi 22–24% chegarasida nisbiy barqarorlikka erishdi. Qo‘shilgan qiymat solig‘i,daromad solig‘i va ijtimoiy sug‘urta ajratmalari asosiy tushum manbai bo‘lib qolgan holda, elektron soliq tizimining kengayishisohaning samaradorligini oshirishda hal qiluvchi omil sifatida namoyon bo‘ldi. AQSH, Germaniya va Janubiy Koreyatajribalari bilan qiyosiy o‘rganish asosida O‘zbekiston uchun fiskal barqarorlikni ta’minlashga yo‘naltirilgan amaliy takliflarshakllantirilgan.

Suggested Citation

  • Shukurulla Olimov & Zafarjon Beknazarov, 2026. "Soliq Tushumlari Va Majburiy Ajratmalarning Davlat Moliyasidagi O‘Rni: 2020-2025 Yillar Tahlili Va Istiqboli," 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:10212
    DOI: 10.5281/zenodo.19917842
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