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Abstract
Annotatsiya: Mazkur maqolada O‘zbekiston Respublikasida foyda solig‘i bo‘yicha byudjet tushumlarini prognoz qilishning nazariy va amaliy jihatlari tadqiq etilgan. Soliq tushumlarini rejalashtirishda qo‘llanilayotgan mavjud metodologiyalar tahlil qilinib, ularning aniqlik darajasiga ta’sir etuvchi omillar baholangan. Tadqiqot davomida korxonalar rentabelligi, yalpi ichki mahsulot o‘sishi, investitsion faollik va inflyatsiya darajasining foyda solig‘i tushumlariga ta’siri ekonometrik yondashuv asosida o‘rganildi. Regressiya tahlili hamda ssenariyli prognozlash usullarining integratsiyasi asosida takomillashtirilgan prognozlash modeli ishlab chiqildi. Tadqiqot natijalari davlat byudjeti daromadlarini rejalashtirish sifatini oshirish, fiskal tavakkalchiliklarni kamaytirish hamda soliq ma’murchiligi samaradorligini kuchaytirishga xizmat qiladi.
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