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Davlat Budjeti Daromadlari Barqarorligini Ta’Minlashda Bilvosita Soliqqa Tortishning Asosiy Yo‘Nalishlari

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  • Arofatxon Mansurova

Abstract

Mazkur tadqiqotda davlat budjeti daromadlari barqarorligini ta’minlashda bilvosita soliqqa tortishtizimining o‘rni va ahamiyati tahlil qilinadi. Zamonaviy iqtisodiy sharoitda qo‘shilgan qiymat solig‘i, aksiz solig‘ihamda bojxona to‘lovlari kabi bilvosita soliqlar davlat budjetining muhim daromad manbalaridan biri hisoblanadi.Tadqiqotda bilvosita soliqlarning fiskal barqarorlikni ta’minlash, iste’molni tartibga solish hamda iqtisodiy rivojlanishniqo‘llab-quvvatlashdagi roli o‘rganilgan. 2014–2024-yillar davomida davlat budjeti daromadlari tarkibi tahlil qilinib,bilvosita soliqlar ulushining barqaror o‘sib borayotgani aniqlangan. Shuningdek, aksiz solig‘ining iqtisodiy va ijtimoiyfunksiyalari, jumladan, zararli mahsulotlar iste’molini cheklash hamda sog‘lom raqobat muhitini shakllantirishdagiahamiyati yoritib berilgan. Tadqiqotda bilvosita soliqqa tortish tizimini takomillashtirishning asosiy yo‘nalishlari sifatidasoliq bazasini kengaytirish, soliq ma’muriyatchiligini rivojlantirish, raqamlashtirish jarayonlarini joriy etish hamdaidoralararo hamkorlikni kuchaytirish masalalari ko‘rib chiqilgan

Suggested Citation

  • Arofatxon Mansurova, 2026. "Davlat Budjeti Daromadlari Barqarorligini Ta’Minlashda Bilvosita Soliqqa Tortishning Asosiy Yo‘Nalishlari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(6), June.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:6:id:11054
    DOI: 10.5281/zenodo.20719955
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