SOLIQ TUSHUMLARINING YIG‘ILUVCHANLIK DARAJASINI BAHOLASH METODOLOGIYASINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.24098467Abstract
Maqolada soliq tushumlarining yig‘iluvchanlik darajasini baholashda prognoz bajarilishi va mutlaq o‘sishga asoslangan amaldagi yondashuvlarning cheklovlari tahlil qilingan. O‘zbekiston Respublikasi Soliq qo‘mitasi hamda Milliy statistika qo‘mitasining 2021–2025-yillardagi ma’lumotlari asosida tushumlarning YaIMga nisbati va ta’sirchanlik (buoyancy) koeffitsiyenti hisoblanib, ularning o‘sishi baza va yig‘iluvchanlik effektlariga ajratilgan. Makroiqtisodiy, rejaviy va ma’muriy darajalarni qamrab oluvchi uch bosqichli baholash metodologiyasi hamda integral indeks taklif etilgan. Hisob-kitoblarga ko‘ra, 2022–2024-yillarda tushumlar o‘sishi soliq bazasi o‘sishidan ortda qolgan, 2025-yilda esa 7,3 trln so‘mlik ijobiy yig‘iluvchanlik effekti kuzatilgan.Keywords
soliq tushumlari, yig‘iluvchanlik darajasi, ta’sirchanlik koeffitsiyenti, baza effekti, prognoz bajarilishi, ixtiyoriy to‘lov, soliq qarzdorligi, integral indeksReferences
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