O‘ZBEKISTONDA SOLIQ TIZIMINI ISLOH QILISHNING IQTISODIY SAMARADORLIGI
Keywords:
soliq islohoti, iqtisodiy samaradorlik, Soliq kodeksi, soliq yuki, budjet daromadlari, optimal soliq nazariyasi, Lafler egri chizig‘i.Abstract
Ushbu maqolada O‘zbekistonda soliq tizimi islohotining nazariy asoslari, bosqichlari va iqtisodiy samaradorligi tahlil etilgan. Optimal soliq nazariyasi (Mirrlees, Diamond–Mirrlees), fiskal federalizm (Oates) va Lafler egri chizig‘i kontseptsiyalari asosida soliq islohoti mexanizmlari ko‘rib chiqilgan. 2019-yilda yangi tahrirdagi Soliq kodeksi joriy etilishidan so‘nggi 2019–2023-yillar davomidagi budjet daromadlari, soliq yuki va tadbirkorlik faolligi ko‘rsatkichlari empirik usullarda baholangan.
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