SOLIQ TIZIMI ORQALI KORXONALAR FAOLIYATINI RAG‘BATLANTIRISH
Ключевые слова:
soliq tizimi, korxona, rag‘batlantirish, soliq imtiyozi, soliq ma’murchiligi, kichik biznes, investitsiya, foyda, formalizatsiya, O‘zbekiston.Аннотация
Maqolada soliq tizimining korxonalar faoliyatini rag‘batlantirishdagi iqtisodiy mexanizmlari O‘zbekiston misolida tahlil qilinadi. Tadqiqot soliq stavkalari, maxsus soliq rejimlari, soliq imtiyozlari, ma’murchilikning raqamlashtirilishi va investitsion rag‘batlarning korxona likvidligi, reinvestitsiya, formalizatsiya, bandlik va o‘sishga ta’sirini tizimli yondashuv asosida baholaydi. Empirik bazani O‘zbekiston Respublikasi Milliy statistika qo‘mitasining 2021–2025- yillardagi kichik biznes subyektlari soni, YaIMdagi ulushi va 2021–2024-yillardagi foyda ko‘rsatkichlari, shuningdek amaldagi Soliq kodeksi va 2026-yilda kichik biznes uchun joriy etilgan qo‘shimcha rag‘batlantiruvchi mexanizmlar tashkil etadi. Natijalar ro‘yxatdan o‘tgan kichik biznes subyektlari soni 2021-yildagi 436 981 tadan 2025-yilda 651 807 taga oshganini, kichik biznesning YaIMdagi ulushi esa 56,3 foizdan 52,2 foizga pasayganini ko‘rsatadi. Bu holat son jihatdan kengayishning o‘zi yetarli emasligini, soliq siyosati unumdorlik, kapital jamg‘arilishi va korxonalarning yiriklashishini rag‘batlantirishi kerakligini bildiradi. Muallif tomonidan soliq rag‘batlarini natijaga bog‘lash, imtiyozlarning samaradorligini davriy baholash, raqamli ma’murchilik xarajatlarini kamaytirish va kichik biznes uchun soddalashtirilgan rejimlarni bosqichli o‘sish modeli bilan uyg‘unlashtirish taklif etiladi.
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