Tijorat banklarida mol-mulk soligʻini undirish mexanizmini takomillashtirish

Ergasheva Lobar Raxmatulla qizi

Marketing · 2026-yil

Annotatsiya

This article examines the economic and fiscal features of the property tax collection mechanism for commercial banks. The study considers the high share of financial assets in bank balance sheets, as well as the role of branches, administrative buildings and other taxable property in forming the property tax base. The Tax Code of the Republic of Uzbekistan, official statistics of the Central Bank of Uzbekistan and academic studies on financial-sector taxation were systematized. To assess the property tax burden of commercial banks, indicators such as the annual growth rate of property tax payments, their share in total tax payments and their ratio to bank assets are proposed. The study recommends digitalizing property tax information, integrating data on banksʼ taxable property with tax administration systems, introducing risk-based monitoring and assessing the tax burden in conjunction with banksʼ financial indicators.

Maqola ma’lumotlari
MualliflarErgasheva Lobar Raxmatulla qizi
JurnalMarketing
NashriyotТошкент давлат иқтисодиёт университети
ISSN3060-4621
Nashr sanasi2026-09-07
Son9
Betlar849-856
TilO‘zbek
Ilmiy sohaIqtisodiyot
DOI10.67668/mj/2026iss9/2134
Indeksga qo‘shilgan2026-10-09

DOI: 10.67668/mj/2026iss9/2134 · Maqolaning asl sahifasi

Kalit so‘zlar

tijorat banklari, mol-mulk soligʻi, soliq bazasi, soliq yuki, bevosita soliqlar, bank aktivlari, fiskal mexanizm, soliq maʼmuriyatchiligi, raqamlashtirish, risk monitoringi, коммерческие банки, налог на имущество, налоговая база, налоговая нагрузка, прямые налоги, активы банка, фискальный механизм, налоговое администрирование, цифровизация, риск-мониторинг, commercial banks, property tax, tax base, tax burden, direct taxes, bank assets, fiscal mechanism, tax administration, digitalization, risk monitoring

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAErgasheva Lobar Raxmatulla qizi (2026). TIJORAT BANKLARIDA MOL-MULK SOLIGʻINI UNDIRISH MEXANIZMINI TAKOMILLASHTIRISH. Marketing, (9), 849-856. https://doi.org/10.67668/mj/2026iss9/2134
GOST (OAK)Ergasheva Lobar Raxmatulla qizi TIJORAT BANKLARIDA MOL-MULK SOLIGʻINI UNDIRISH MEXANIZMINI TAKOMILLASHTIRISH // Marketing. – 2026. – № 9. – B. 849-856. – DOI: 10.67668/mj/2026iss9/2134.
MLAErgasheva Lobar Raxmatulla qizi. “TIJORAT BANKLARIDA MOL-MULK SOLIGʻINI UNDIRISH MEXANIZMINI TAKOMILLASHTIRISH.” Marketing, (9), 849-856, 2026. https://doi.org/10.67668/mj/2026iss9/2134
ChicagoErgasheva Lobar Raxmatulla qizi. “TIJORAT BANKLARIDA MOL-MULK SOLIGʻINI UNDIRISH MEXANIZMINI TAKOMILLASHTIRISH.” Marketing, (9), 849-856 (2026). https://doi.org/10.67668/mj/2026iss9/2134
HarvardErgasheva Lobar Raxmatulla qizi (2026) ‘TIJORAT BANKLARIDA MOL-MULK SOLIGʻINI UNDIRISH MEXANIZMINI TAKOMILLASHTIRISH’, Marketing, (9), 849-856. https://doi.org/10.67668/mj/2026iss9/2134
BibTeX
@article{ergashevalobarraxmatullaqizi2026,
  title = {TIJORAT BANKLARIDA MOL-MULK SOLIGʻINI UNDIRISH MEXANIZMINI TAKOMILLASHTIRISH},
  author = {Ergasheva Lobar Raxmatulla qizi},
  journal = {Marketing},
  year = {2026},
  number = {9},
  pages = {849-856},
  doi = {10.67668/mj/2026iss9/2134},
  url = {https://doi.org/10.67668/mj/2026iss9/2134}
}

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