O‘zbekistonda hududlarning soliq salohiyatini aniqlash metodologiyasini takomillashtirish (Navoiy viloyati misolida).

O‘zbekistonda hududlarning soliq salohiyatini aniqlash metodologiyasini takomillashtirish (Navoiy viloyati misolida).

Authors

  • Otabek Poyonov
  • Muxamadi Almardonov

DOI:

https://doi.org/10.5281/zenodo.16734755

Keywords:

soliq salohiyati, fiskal siyosat, iqtisodiy faollik, byudjet barqarorligi, iqtisodiy tahlil, Navoiy viloyati

Abstract

Ushbu maqolada O‘zbekiston hududlarining soliq salohiyatini baholash metodologiyasini takomillashtirish
masalasi ko‘rib chiqilgan. Amaldagi yondashuvlardagi muammolar, xususan ma’lumotlar yetishmasligi, hududlar
o‘rtasidagi tafovutlar va prognozlashdagi aniqlik kamchiliklari tahlil qilingan. Mualliflar taklif etgan metodologik yechimlar
– ekonometrik modellar, GIS texnologiyalari, mintaqaviy taqqoslash va mahalliy boshqaruvni faollashtirish orqali soliq
bazasini kengaytirish imkoniyatlari ko‘rsatib berilgan. Navoiy viloyati misolida olib borilgan statistik tahlil asosida hududiy
tafovutlar aniqlangan va amaliy tavsiyalar ishlab chiqilgan

Author Biographies

Otabek Poyonov


Oriental universiteti talabasi

Muxamadi Almardonov

ILmiy rahbar:
Oriental universiteti professori, i.f.d.

References

Bahl, R., & Martinez-Vazquez, J. The Determinants of Revenue Performance – World Bank, 2007.

Spahn, P. B. Equity and Efficiency Aspects of Intergovernmental Fiscal Transfers. — Inter-American Development

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Abdurahmonov, Sh. Hududlarning iqtisodiy salohiyati va soliqqa tortish tizimi. – T.: Iqtisodiyot, 2019.

Bekmurodov, M., & Soliyev, A. Mahalliy byudjetlar va ularning daromad manbalari. – T.: Fan va texnologiya, 2020.

World Bank. Measuring Fiscal Capacity and Effort of Subnational Governments. – Washington, 2014.

IMF. Fiscal Decentralization and Inclusive Growth. – Washington, 2021.

Martinez-Vazquez, J., & Timofeev, A. Approaches to Measuring Fiscal Capacity. – International Center for Public

Policy, Georgia State University, 2015.

OECD. Revenue Statistics in Asian Countries. – Paris: OECD Publishing, 2022.

Musaeva, G. Soliq tizimini isloh qilish va fiskal barqarorlik. – T.: Moliya, 2018.

European Commission. Regional and Urban Development: Cohesion Policy and Fiscal Equalization. – Brussels, 2020.

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Published

2025-07-01
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