O‘zbekiston soliq tizimini takomillashtirishning nazariy-uslubiy asoslari va amaliy mexanizmlari

Radjabov Umurzak Ablakulovich

Меҳнат иқтисодиёти ва инсон капитали · 2026-yil

Annotatsiya

The article examines the theoretical and methodological foundations and practical mechanisms for improving Uzbekistan’s tax system. Data for 2023–2025 show that state budget revenues rose from UZS 231.7 trillion to UZS 360 trillion, yet their ratio to GDP remained within 18.9–19.5%, and tax revenues in 2024 (14.8% of GDP) grew more slowly than nominal GDP. Within the tax structure, the role of corporate profit tax (from 17.6% to 19.2% of revenues) and of the subsoil use tax increased, while the share of net VAT fell from 25.0% to 21.6% as VAT refunds rose to UZS 29.3 trillion, or 33.1% of gross VAT. This points to the dependence of the tax base on the extractive sector and the vulnerability of the VAT refund system. A methodology for assessing tax system efficiency based on fiscal, structural and administrative indicators is proposed, together with a practical mechanism comprising a review of tax incentives, risk-based VAT administration, reduction of the shadow economy through digital tools, and a shift from control to service.

Maqola ma’lumotlari
MualliflarRadjabov Umurzak Ablakulovich
JurnalМеҳнат иқтисодиёти ва инсон капитали
NashriyotТДИУ
ISSN3030-3117
Nashr sanasi2026-10-29
Son1.
TilO‘zbek
Ilmiy sohaIqtisodiyot
DOI10.67668/lehc/voliss1-maxsus/495
Indeksga qo‘shilgan2026-10-29

DOI: 10.67668/lehc/voliss1-maxsus/495 · Maqolaning asl sahifasi

Kalit so‘zlar

soliq tizimi, soliq siyosati, soliq ma’muriyatchiligi, QQS, foyda solig‘i, soliq imtiyozlari, yashirin iqtisodiyot, raqamlashtirish, налоговая система, налоговая политика, налоговое администрирование, НДС, налог на прибыль, налоговые льготы, теневая экономика, цифровизация, tax system, tax policy, tax administration, VAT, corporate profit tax, tax incentives, shadow economy, digitalisation

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARadjabov Umurzak Ablakulovich (2026). O‘ZBEKISTON SOLIQ TIZIMINI TAKOMILLASHTIRISHNING NAZARIY-USLUBIY ASOSLARI VA AMALIY MEXANIZMLARI. Меҳнат иқтисодиёти ва инсон капитали, (1.). https://doi.org/10.67668/lehc/voliss1-maxsus/495
GOST (OAK)Radjabov Umurzak Ablakulovich O‘ZBEKISTON SOLIQ TIZIMINI TAKOMILLASHTIRISHNING NAZARIY-USLUBIY ASOSLARI VA AMALIY MEXANIZMLARI // Меҳнат иқтисодиёти ва инсон капитали. – 2026. – № 1.. – DOI: 10.67668/lehc/voliss1-maxsus/495.
MLARadjabov Umurzak Ablakulovich. “O‘ZBEKISTON SOLIQ TIZIMINI TAKOMILLASHTIRISHNING NAZARIY-USLUBIY ASOSLARI VA AMALIY MEXANIZMLARI.” Меҳнат иқтисодиёти ва инсон капитали, (1.), 2026. https://doi.org/10.67668/lehc/voliss1-maxsus/495
ChicagoRadjabov Umurzak Ablakulovich. “O‘ZBEKISTON SOLIQ TIZIMINI TAKOMILLASHTIRISHNING NAZARIY-USLUBIY ASOSLARI VA AMALIY MEXANIZMLARI.” Меҳнат иқтисодиёти ва инсон капитали, (1.) (2026). https://doi.org/10.67668/lehc/voliss1-maxsus/495
HarvardRadjabov Umurzak Ablakulovich (2026) ‘O‘ZBEKISTON SOLIQ TIZIMINI TAKOMILLASHTIRISHNING NAZARIY-USLUBIY ASOSLARI VA AMALIY MEXANIZMLARI’, Меҳнат иқтисодиёти ва инсон капитали, (1.). https://doi.org/10.67668/lehc/voliss1-maxsus/495
BibTeX
@article{radjabovumurzakablakulovich2026,
  title = {O‘ZBEKISTON SOLIQ TIZIMINI TAKOMILLASHTIRISHNING NAZARIY-USLUBIY ASOSLARI VA AMALIY MEXANIZMLARI},
  author = {Radjabov Umurzak Ablakulovich},
  journal = {Меҳнат иқтисодиёти ва инсон капитали},
  year = {2026},
  number = {1.},
  doi = {10.67668/lehc/voliss1-maxsus/495},
  url = {https://doi.org/10.67668/lehc/voliss1-maxsus/495}
}

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