The article presents the calculation mechanisms of the special rent tax introduced for the use of minerals, subsoil resources and strategic natural resources, and highlights its importance for budget stability and the effective use of natural resources. At the same time, it raises issues of current practice, including the transparency of calculations, difficulties in determining the amount of rent, and the lack of capacity of the tax administration. The work analyzes international experience - in particular, models of rent tax in resource-rich countries such as Chile, Australia, the USA, Kazakhstan, and others. As a result of the study, directions for improving the calculation mechanisms of the special rent tax in the conditions of Uzbekistan are recommended.
| Mualliflar | Dzhulibekov , Nurmat, Джулибеков , Нурмат, Джулибеков , Нурмат |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2025-07-29 |
| Jild | 2 |
| Son | 4 |
| Betlar | 201-207 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss4-pp201-207 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss4-pp201-207 · Maqolaning asl sahifasi
special rent tax, tax, privilege, unification, entrepreneur, tax mechanism, taxation, resource, budget, natural resources, специальный рентный налог, налог, льгота, унификация, предприниматель, налоговый механизм, налогообложение, ресурс, бюджет, природные ресурсы, махсус рента солиғи, солиқ, имтиёз, унификация, тадбиркор, солиқ механизми, солиққа тортиш, ресурс, бюджет, табиий бойликлар
| APA | Dzhulibekov , Nurmat, Джулибеков , Нурмат, & Джулибеков , Нурмат (2025). SPECIAL RENT TAX CALCULATION MECHANISMS AND THE IMPORTANCE OF ITS IMPROVEMENT. Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 201-207. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp201-207 |
|---|---|
| GOST (OAK) | Dzhulibekov , Nurmat, Джулибеков , Нурмат, Джулибеков , Нурмат SPECIAL RENT TAX CALCULATION MECHANISMS AND THE IMPORTANCE OF ITS IMPROVEMENT // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 4. – P. 201-207. – DOI: 10.60078/3060-4842-2025-vol2-iss4-pp201-207. |
| MLA | Dzhulibekov , Nurmat, Джулибеков , Нурмат, and Джулибеков , Нурмат. “SPECIAL RENT TAX CALCULATION MECHANISMS AND THE IMPORTANCE OF ITS IMPROVEMENT.” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 201-207, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp201-207 |
| Chicago | Dzhulibekov , Nurmat, Джулибеков , Нурмат, and Джулибеков , Нурмат. “SPECIAL RENT TAX CALCULATION MECHANISMS AND THE IMPORTANCE OF ITS IMPROVEMENT.” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 201-207 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp201-207 |
| Harvard | Dzhulibekov , Nurmat, Джулибеков , Нурмат, and Джулибеков , Нурмат (2025) ‘SPECIAL RENT TAX CALCULATION MECHANISMS AND THE IMPORTANCE OF ITS IMPROVEMENT’, Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 201-207. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp201-207 |
| BibTeX | @article{dzhulibekovnurmat2025,
title = {SPECIAL RENT TAX CALCULATION MECHANISMS AND THE IMPORTANCE OF ITS IMPROVEMENT},
author = {Dzhulibekov , Nurmat and Джулибеков , Нурмат and Джулибеков , Нурмат},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {4},
pages = {201-207},
doi = {10.60078/3060-4842-2025-vol2-iss4-pp201-207},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp201-207}
} |
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