BANK VA NOBANK MOLIYA INSTITUTLARIDAN BEVOSITA SOLIQLARNI UNDIRISH MEXANIZMINI TAKOMILLASHTIRISHNING STRATEGIK YO‘NALISHLARI
DOI:
https://doi.org/10.5281/zenodo.23218540Abstract
Mazkur maqolada bank va nobank moliya institutlaridan bevosita soliqlarni undirish mexanizmini takomillashtirishning institutsional, fiskal va raqamli yo‘nalishlari tadqiq etilgan. Tadqiqotda O‘zbekiston Respublikasi Soliq kodeksi, O‘zbekiston Respublikasi Markaziy bankining 2025–2026-yillardagi ochiq statistik ma’lumotlari hamda xalqaro tashkilotlarning moliyaviy sektor va soliq ma’muriyatchiligiga oid tahliliy materiallari tizimlashtirildi. Banklar va mikromoliya tashkilotlarining aktivlari, kredit portfeli, depozitlari, kapitali va majburiyatlari dinamikasi qiyosiy-statistik usulda baholandi. Natijalar tijorat banklari aktivlari 2026-yil 1-yanvar holatiga 924,8 trln so‘mga, kreditlari 604,0 trln so‘mga, kapitali 135,3 trln so‘mga yetganini, mikromoliya tashkilotlari aktivlari esa 11,8 trln so‘mni, kredit va mikrolizing hajmi 10,6 trln so‘mni tashkil etganini ko‘rsatadi. Shu bilan birga, mavjud ochiq statistik bazada institutlar kesimida bevosita soliqlar bo‘yicha to‘liq va bir xil formatdagi uzoq muddatli ma’lumotlar yetarli emasligi sababli maqolada asossiz ekonometrik koeffitsiyentlar keltirilmagan; empirik tahlil deskriptiv-statistik va qiyosiy yondashuv bilan cheklangan. Tadqiqot yakunida soliq bazasini aniqlashni standartlashtirish, raqamli fiskal monitoringni kuchaytirish, riskka asoslangan nazoratni joriy etish va soliq preferensiyalarini aniq iqtisodiy natijalar bilan bog‘lash bo‘yicha takliflar ishlab chiqilgan.Keywords
banklar, nobank moliya institutlari, mikromoliya tashkilotlari, bevosita soliqlar, foyda solig‘i, soliq yuki, soliq bazasi, soliq ma’muriyatchiligi, raqamlashtirish, riskka asoslangan nazorat, moliyaviy barqarorlik, fiskal mexanizmReferences
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