MAHALLIY BYUDJETLAR DAROMADLARINING TARKIBI VA SHAKLLANISH MANBALARI
Keywords:
Mahalliy byudjet, byudjet daromadlari, daromadlar tarkibi, daromad manbalari, mahalliy soliqlar va yig‘imlar, nosoliq tushumlar, byudjetlararo transfertlar, moliyaviy mustaqillik, hududiy moliyaviy barqarorlik, byudjet daromadlarini diversifikatsiyalash.Abstract
Ushbu tadqiqotda mahalliy byudjetlar daromadlarining tarkibi va ularning shakllanish manbalari nazariy hamda amaliy jihatdan tahlil etiladi. Mahalliy byudjet daromadlarining asosiy manbalari sifatida mahalliy soliqlar va yig‘imlar, umumdavlat soliqlaridan ajratmalar, nosoliq tushumlar hamda byudjetlararo transfertlarning o‘rni va ahamiyati yoritib beriladi. Tadqiqot doirasida mahalliy byudjet daromadlari tarkibining hududlar moliyaviy mustaqilligi va barqarorligini ta’minlashdagi roli baholanadi. Shuningdek, daromadlar bazasining yetarli darajada shakllanmasligiga ta’sir etuvchi omillar aniqlanib, mavjud muammolar tahlil qilinadi. Tadqiqot natijalariga asoslanib, mahalliy byudjetlar daromadlarini barqaror shakllantirish va ularning diversifikatsiyasini kuchaytirish orqali hududlarning moliyaviy barqarorligini mustahkamlashga qaratilgan ilmiy-amaliy xulosalar ishlab chiqiladi.
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