O‘ZBEKISTON RESPUBLIKASIDA DAVLAT BYUDJETI DAROMADLARINI SHAKLLANTIRISHDA SOLIQLARNING ROLI

Authors

  • P.SH. Usmonov

DOI:

https://doi.org/10.5281/zenodo.20047928

Abstract

Mazkur maqolada O‘zbekiston Respublikasi davlat byudjeti daromadlarini shakllantirishda
soliqlarning tutgan o‘rni hamda 2020–2024-yillardagi daromadlar dinamikasi tahlil qilingan. Tahlil natijasida
asosiy soliq turlari bo‘yicha o‘sish tendensiyalari, ayrim yo‘nalishlardagi muammolar hamda byudjet
daromadlarini oshirish imkoniyatlari yoritilgan.

Keywords

davlat byudjeti, soliq tushumlari, fiskal siyosat, QQS, foyda solig‘i, daromad solig‘i, byudjet daromadlari, iqtisodiy o‘sish, soliq ma’murchiligi, O‘zbekiston.

Author Biography

P.SH. Usmonov


Samarqand iqtisodiyot va servis instituti
Moliya kafedrasi dotsent v.b. PhD.

References

OECD. (2009). Fiscal autonomy of sub-central governments. OECD Network on Fiscal Relations Across Levels of

Government. Available at: https://www.oecd.org/tax/federalism/42982242.pdf

Charles M. Tiebout. (1956). A pure theory of local expenditures. Journal of Political Economy, 64(5), 416–424.

Richard A. Musgrave & Alan T. Peacock (Eds.). (1958). Classics in the Theory of Public Finance. London: Macmillan.

Michael Goldsmith. (1990). Local autonomy: Theory and practice. In D. S. King & J. Pierre (Eds.), Challenges to Local

Government (pp. 15–36). London: Sage.

Katalin Beer-Tóth. (2009). Local Financial Autonomy in Theory and Practice: The Impact of Fiscal Decentralization in

Hungary. Fribourg: University of Fribourg.

Lasse Oulasvirta & Mika Turala. (2009). Financial autonomy and consistency of central government policy towards

local governments. International Review of Administrative Sciences, 75(2), 311–332.

O‘zbekiston Respublikasi Iqtisodiyot va moliya vazirligi. (2024–2025). Rasmiy statistik ma’lumotlar asosida muallif

tomonidan tayyorlangan materiallar. Available at: https://www.imv.uz

Downloads

Published

2026-04-01
Vol. 4 No. 4 (2026): «Muhandislik va Iqtisodiyot» jurnali 4-son