MAHALLA BYUDJETI VA SOLIQLARNING YIG‘ILUVCHANLIGINI OSHIRISH YO‘LLARI
DOI:
https://doi.org/10.5281/zenodo.17846868Keywords:
mahalla byudjeti, soliqlarning yig‘iluvchanligi, “Eng yaxshi soliq to‘lovchi mahalla”, “Mahalla byudjeti” tizimi, Ochiq Byudjet portal, soliq madaniyati, rag‘batlantirish mexanizmlari, mahalla jamg‘armasi, barqaror rivojlanish, barqarorlik indeksi, soliq siyosati, fiskal ochiqlik, raqamli byudjet boshqaruvi.Abstract
Ushbu maqolada 2025-yil 28-noyabrda qabul qilingan O‘zbekiston Respublikasi Prezidentining “Soliqlarning
yig‘iluvchanlik darajasini oshirish va faol soliq to‘lovchilarni rag‘batlantirish chora-tadbirlari to‘g‘risida”gi PQ-364-sonli
Qarori mazmun-mohiyati va ijtimoiy-iqtisodiy ahamiyati ko‘rib chiqiladi. Qarorda mahalla byudjetlari va faol soliq to‘lovchi
mahallalarning rag‘batlantirilishi konsepsiyasi joriy etiladi. Maqolada “Eng yaxshi soliq to‘lovchi mahalla” nominasiyasi,
uning mezonlari, mahalla uchun ajratiladigan rag‘batlantirish choralari hamda Ochiq byudjet portali va “Mahalla byudjeti”
tizimi tahlil qilingan. Bundan tashqari, soliq siyosati va mahalla jamg‘armalari boshqaruvi orqali erishiladigan barqaror
rivojlanish maqsadlariga erishish imkoniyatlari muhokama qilinib, izchillikni ta’minlash bo‘yicha tavsiyalar berilgan
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