QQS TIZIMI SAMARADORLIGINI XALQARO INDIKATORLAR ASOSIDA BAHOLASH
DOI:
https://doi.org/10.5281/zenodo.19536696Ключевые слова:
QQS, soliq samaradorligi, VAT Productivity, Implicit VAT Rate, C-efficiency, VRR, soliq ma’murchiligi, YaIM, soliq bazasi.Аннотация
Ushbu maqolada qo‘shilgan qiymat solig‘i (QQS) tizimining samaradorligini baholashda qo‘llaniladigan
zamonaviy xalqaro indikatorlar va ularning iqtisodiy mazmuni yoritilgan. Tadqiqot davomida O‘zbekiston Respublikasining
2012–2024-yillardagi makroiqtisodiy ko‘rsatkichlari asosida VAT Productivity, Implicit VAT Rate hamda VAT Revenue
Ratio (VRR) indikatorlari hisoblab chiqildi. Olingan natijalar ayrim IHTT mamlakatlari ko‘rsatkichlari bilan qiyosiy tahlil
qilinib, mamlakatda amalga oshirilayotgan soliq islohotlarining samaradorligi baholandi.
Библиографические ссылки
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O‘zbekiston Respublikasi Davlat statistika qo‘mitasi. Rasmiy statistik ma’lumotlar.
O‘zbekiston Respublikasi Iqtisodiyot va moliya vazirligi. Davlat budjeti ijrosi ma’lumotlari.
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