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Aksiz Solig‘Ining Budjet Daromadlari Shakllanishidagi O‘Rni Va Mazkur Soliqni Budjetga Undirish Tartibining Tahlili

Author

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  • Rushana Nazarova

Abstract

Ushbu maqolada O‘zbekistonda aksiz solig‘ining budjet daromadlari tarkibidagi o‘rni hamda uning fiskalsamaradorligini oshirish yo‘llari tahlil qilinadi. Tadqiqotda normativ-huquqiy tahlil, dinamik taqqoslash va institutsionalyondashuv usullaridan foydalanildi. Natijalar aksiz solig‘i bazasini kengaytirish imkoniyatlari, stavkalar dizayninitakomillashtirish hamda soliq ma’murchiligini optimallashtirish zarurligini ko‘rsatadi. Ilmiy hissa sifatida fiskal barqarorliknita’minlashga qaratilgan takomillashtirish konsepsiyasi taklif etiladi.

Suggested Citation

  • Rushana Nazarova, 2026. "Aksiz Solig‘Ining Budjet Daromadlari Shakllanishidagi O‘Rni Va Mazkur Soliqni Budjetga Undirish Tartibining Tahlili," 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:9990
    DOI: 10.5281/zenodo.19562990
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