O’ZBEKISTONDA SOLIQ IMTIYOZLARIDAN SAMARALI FOYDALANISH MEXANIZMINI TAKOMILLASHTIRISH
Keywords:
Kalit so’zlar: soliq imtiyozlari, soliq siyosati, soliq ma’murchiligi, davlat budjeti, investitsion jozibadorlik, tadbirkorlik, iqtisodiy rivojlanish, raqamli monitoring, eksport, innovatsion faoliyat., Keywords: tax incentives, tax policy, tax administration, state budget, investment attractiveness, entrepreneurship, economic development, digital monitoring, export, innovative activity.Abstract
Annotatsiya: Ushbu tezisda O‘zbekistonda soliq imtiyozlaridan samarali foydalanish mexanizmlarini takomillashtirish masalalari tadqiq etilgan. Mamlakat iqtisodiyotini barqaror rivojlantirish, investitsion jozibadorlikni oshirish hamda tadbirkorlik faoliyatini qo‘llab-quvvatlashda soliq imtiyozlarining ahamiyati tahlil qilingan. Tadqiqot davomida soliq siyosati sohasida amalga oshirilayotgan islohotlar, davlat budjetiga tushayotgan soliq tushumlari hamda soliq ma’murchiligi samaradorligi bo‘yicha statistik ma’lumotlar o‘rganildi. Shuningdek, soliq imtiyozlaridan foydalanishdagi mavjud muammolar, jumladan, ularni nazorat qilish va baholash tizimining yetarli emasligi ko‘rib chiqildi. Tezisda soliq imtiyozlarini raqamli monitoring qilish, natijadorlik asosida baholash hamda innovatsion va eksportyor korxonalarni maqsadli qo‘llab-quvvatlash bo‘yicha ilmiy asoslangan taklif va tavsiyalar ishlab chiqilgan.
Abstract: This thesis examines the issues of improving the mechanisms for the effective use of tax incentives in Uzbekistan. The study analyzes the importance of tax incentives in ensuring sustainable economic development, increasing investment attractiveness, and supporting entrepreneurial activity. During the research, statistical data on ongoing tax policy reforms, tax revenues to the state budget, and the efficiency of tax administration were studied. In addition, existing problems related to the use of tax incentives, including insufficient monitoring and evaluation mechanisms, were considered. The thesis also develops scientifically grounded proposals and recommendations on digital monitoring of tax incentives, performance-based evaluation, and targeted support for innovative and export-oriented enterprises.
