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.
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