SOLIQ MA’MURIYATCHILIGINI TAKOMILLASHTIRISH SHAROITIDA BUDJET DAROMADLARI BARQARORLIGINI TA’MINLASH
DOI:
https://doi.org/10.68549/0kabwr22Keywords:
davlat budjeti, budjet daromadlari, soliq ma’muriyatchiligi, soliq tushumlari, soliq bazasi, raqamlashtirish, soliq qarzdorligi, soliq nazorati, fiskal barqarorlik, budjet daromadlari barqarorligi.Abstract
Maqolada O‘zbekiston Respublikasida soliq ma’muriyatchiligini takomillashtirish jarayonining davlat budjeti daromadlari barqarorligini ta’minlashga ta’siri amaliy ma’lumotlar asosida tadqiq etilgan. Tadqiqotda davlat budjeti daromadlarining dinamikasi, ularning yalpi ichki mahsulotga nisbati, daromadlar tarkibida bevosita va bilvosita soliqlar, resurs to‘lovlari hamda boshqa daromadlarning o‘zgarishi tahlil qilingan. Tahlil natijalari asosida budjet daromadlari barqarorligini ta’minlash uchun riskka asoslangan soliq nazorati, soliq qarzdorligini segmentatsiya qilish, soliq imtiyozlarining fiskal samaradorligini baholash, raqamli ma’lumotlarni integratsiyalash va budjet daromadlarining barqarorlik indikatorini joriy etish bo‘yicha ilmiy-amaliy tavsiyalar ishlab chiqilgan.
Downloads
References
1. O‘zbekiston Respublikasi Hisob palatasi. O‘zbekiston Respublikasi Davlat budjeti va Davlat maqsadli jamg‘armalari budjetlarining 2025-yildagi ijrosi to‘g‘risidagi hisoboti tashqi audit va baholashdan o‘tkazildi. – URL: https://ach.gov.uz/cr/events-nav/news/detail/6a4227ed3a716b2dfd44e3e9
2. Musgrave R. A. The Theory of Public Finance: A Study in Public Economy. – New York: McGraw-Hill, 1959. – 628 p.
3. Stiglitz J. E. Economics of the Public Sector. – 3rd ed. – New York: W. W. Norton & Company, 2000. – 823 p.
4. Adan H., Atsebi J.-M., Gueorguiev N., Honda J., Nose M. Quantifying the Revenue Yields from Tax Administration Reforms // IMF Working Paper. – 2023. – No. 2023/231. – 42 p. – DOI: 10.5089/9798400258923.001.
5. Almunia M., Lopez-Rodriguez D. Under the Radar: The Effects of Monitoring Firms on Tax Compliance // American Economic Journal: Economic Policy. – 2018. – Vol. 10, No. 1. – P. 1–38.
6. Aslett J., González G., Hamilton S., Pecho M. Tax Administration: Essential Analytics for Compliance Risk Management // IMF Technical Notes and Manuals. – 2024. – No. 2024/001. – 49 p. – DOI: 10.5089/9798400260063.005.
7. Malikov T. S. Budjet-soliq siyosati: o‘quv qo‘llanma. – Toshkent: Iqtisod-Moliya, 2019. –
376 b.
8. Jo‘rayev A. Davlat byudjeti daromadlarini shakllantirishning samarali yo‘llari. – Toshkent: Fan, 2004. – 242 b.
9. Urmonov J.J. Tadbirkorlik subyektlari faoliyatini soliq mexanizmi vositasida tartibga solishni takomillashtirish masalalari: iqtisodiyot fanlari doktori (DSc) dissertatsiyasi. – Toshkent, 2019.
10. Pardayev U.U. Davlat budjetini prognozlashtirish uslubiyotini takomillashtirish: iqtisodiyot fanlari bo‘yicha falsafa doktori (PhD) dissertatsiyasi avtoreferati. – Toshkent, 2018. – 58 b.
11. O‘zbekiston Respublikasi Iqtisodiyot va moliya vazirligi; O‘zbekiston Respublikasi Milliy statistika qo‘mitasi. Rasmiy statistik ma’lumotlar.
12. Kudbiyev Sh. Halol mehnatning haqqoniy bahosi: soliq tizimida raqamlashtirish va soliq ma’muriyatchiligini takomillashtirish natijalari // Yangi O‘zbekiston. – 2025. – 19-aprel. – № 80.
13. O‘zbekiston Respublikasi Soliq qo‘mitasi. 2024-yil yakunlari: biznes rivoji va soliq tushumlari. – URL: https://gov.uz/oz/soliq/news/view/33122
14. International Monetary Fund. Uzbekistan: Staff Concluding Statement of the 2026 Article IV Mission. – Washington, DC: IMF, 2026. – URL: https://www.imf.org/en/news/articles/2026/04/13/mcs041326-uzbekistan
15. Aslett J., Cantens T., Chastel F., Crown E. A., Hamilton S. Generative Artificial Intelligence for Compliance Risk Analysis: Applications in Tax and Customs Administration // IMF Technical Notes and Manuals. – 2025. – No. 2025/013. – 63 p. – DOI: 10.5089/9798229012430.005.
16. Tax Administration Diagnostic Assessment Tool (TADAT). TADAT Field Guide 2025. – URL: https://www.tadat.org/en/resources/field-guide.html
Downloads
Published
Issue
Section
