AKSIZ SOLIG'I STAVKALARI VA ULARNING TABAQALANISHI
Yuklab olish|Download|Скачать

Keywords

Kalit so'zlar: aksiz solig'i, stavkalar tabaqalanishi, progressiv stavkalar, soliq siyosati, byudjet tushumlari, COVID-19, O'zbekiston

How to Cite

Dehqonov Dilshodbek. “AKSIZ SOLIG’I STAVKALARI VA ULARNING TABAQALANISHI”. Journal of new century innovations 89, no. 2 (November 28, 2025): 53–58. Accessed October 4, 2026. https://openresearch-hub.com/index.php/new/article/view/598.

Abstract

Annotatsiya: Maqolada 2020-2024 yillar davrida aksiz solig'i stavkalarining tabaqalanishi va ularning iqtisodiy ta'siri tahlil qilingan. Tadqiqotda COVID-19 pandemiyasi sharoitida turli mamlakatlar tomonidan qo'llaniladigan aksiz solig'i stavkalarining o'zgarishi, progressiv va regressiv stavkalar tizimi hamda ularning byudjet tushumlari va iste'molchilar xatti-harakatiга ta'siri o'rganilgan. Tahlil natijalari shuni ko'rsatdiki, maqbul stavkalar tizimi davlat daromadlarini oshirish bilan birga ijtimoiy-iqtisodiy maqsadlarga erishishni ham ta'minlaydi. O'zbekistonda 2020-2024 yillarda aksiz solig'i stavkalari bosqichma-bosqich oshirilgan va yangi mahsulot turlari aksiz soliqqa tortilgan.

Yuklab olish|Download|Скачать

References

1.OECD. Tax Policy Reforms 2024: OECD and Selected Partner Economies. OECD Publishing, Paris, 2024, 312 p.

2.Cnossen S. Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving. Oxford University Press, 2005, 328 p.

3.Barzel Y. An Alternative Approach to the Analysis of Taxation. Journal of Political Economy, 1976, Vol. 84, No. 6, pp. 1177-1197.

4.Delipalla S., O'Donnell O. Estimating Tax Incidence, Market Power and Market Conduct: The European Cigarette Industry. International Journal of Industrial Organization, 2001, Vol. 19, No. 6, pp. 885-908.

5.Crawford I., Keen M., Smith S. Value Added Tax and Excises. Dimensions of Tax Design: The Mirrlees Review, Oxford University Press, 2010, pp. 275-362.

6.World Health Organization. WHO Technical Manual on Tobacco Tax Policy and Administration. Geneva, WHO, 2021, 154 p.

7.OECD. Revenue Statistics 2024: Health Taxes in OECD Countries. OECD Publishing, Paris, 2024, 285 p.

8.OECD. Consumption Tax Trends 2024: VAT/GST and Excise, Core Design Features and Trends. OECD Publishing, Paris, 2024, 246 p.

9.Keen M. VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries. Journal of Public Economics, 2008, Vol. 92, No. 10-11, pp. 1892-1906.

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.