Vol. 1 No. 7 (2025), Articles
Vol. 1 No. 7 (2025)

SOLIQ SIYOSATI KONSEPTSIYASI VA STRAGIYASI

Articles
Published 2025-07-23
Qo’chqorova E’zoza
TIFT Universiteti Buxgalteriya hisobi va moliya yo’nalishi 3-bosqich talabasi
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Keywords

Soliq siyosati, soliq konsepsiyasi, soliq strategiyasi, fiskal siyosat, iqtisodiy barqarorlik, soliq bazasi, soliq stavkalari, soliq imtiyozlari, soliq yuklamasi, davlat budjeti, raqamlashtirish, iqtisodiy o‘sish, moliyaviy boshqaruv, soliq islohotlari, O‘zbekiston iqtisodiyoti.

Abstract

Soliq siyosati har bir davlatning iqtisodiy barqarorligini ta’minlash, budjet tushumlarini shakllantirish hamda ijtimoiy tenglikni qo‘llab-quvvatlashda muhim rol o‘ynaydi. Mazkur maqolada soliq siyosatining nazariy asoslari, uning konseptual yondashuvlari va strategik yo‘nalishlari tahlil qilinadi. Soliq siyosati konsepsiyasi davlatning iqtisodiy siyosati bilan uzviy bog‘liq bo‘lib, unda soliq yukining adolatli taqsimlanishi, fiskal barqarorlik va iqtisodiy o‘sishni rag‘batlantirish kabi maqsadlar ko‘zda tutiladi. Shu bilan birga, maqolada soliq siyosatini shakllantirishda ahamiyatli bo‘lgan asosiy omillar — soliq bazasi, stavkalar, imtiyozlar, yig‘imlar samaradorligi va ularning ijtimoiy-iqtisodiy oqibatlari yoritib beriladi. Soliq strategiyasi esa uzoq muddatli yondashuv bo‘lib, mamlakatning iqtisodiy maqsadlariga erishishda soliq tizimining qanday rivojlantirilishini belgilaydi. Annotatsiyada O‘zbekiston Respublikasida olib borilayotgan soliq siyosatining zamonaviy yo‘nalishlari, islohotlar natijalari va istiqbollari ham o‘rganiladi. Xususan, soddalashtirilgan soliq tizimi, soliq yukining kamaytirilishi va raqamlashtirish orqali ochiqlikni ta’minlash kabi yondashuvlar muhokama qilinadi. Mazkur mavzu bo‘yicha olib borilgan tahlillar soliq siyosatini takomillashtirish va milliy iqtisodiyotni mustahkamlash yo‘lida zarur amaliy tavsiyalarni ilgari surishga xizmat qiladi.

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