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 |
| Nashr sanasi | 2025-07-29 |
| Jild | 2 |
| Son | 4 |
| Betlar | 201-207 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2025-vol2-iss4-pp201-207 |
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
In recent years, mortgage loans have become increasingly important. Also, without a system, the timely development of the capital market, including mortgage and insurance, is impossible. From this point of view, this…
In this аrticlе, thе prоblеms оf dеvеlоpmеnt оf tоurism infrаstructurе аnd еffеctivе mаnаgеmеnt оf sеrvicеs in diffеrеnt rеgiоns оf Uzbеkistаn аrе studiеd оn а sciеntific аnd аnаlyticаl bаsis. With thе аnаlysis оf thе…
This article examines the role and significance of institutional mechanisms in the process of regional development. Mechanisms that structure the interactions between government, local authorities, the private sector…
The article analyzes ways to increase the economic efficiency of Uzbekistan’s electrical and household appliance industry. Based on theoretical approaches, international experience, and national context, practical…
The article identifies and evaluates the emergence of financial stability in banks and its specific characteristics. Scientific studies by local and foreign scholars on this category have been examined and systematized…
This article explores the theoretical and practical aspects of improving non-performing loan (NPL) management systems in commercial banks, considering international practices and the specifics of Uzbekistan’s banking…
The article analyzes the significance of financial technologies, particularly Insur Tech, and their role in enhancing insurance services. Automation of processes, personalized offers, blockchain, and artificial…
This article focuses on the fact that improving the organization of classes aimed at developing students' intellectual abilities is a complex and multifaceted process that requires a systematic approach and…
The article examines the factors and problems affecting housing market prices. The contribution of the housing sector and various housing construction programs to economic growth and development, as well as many…
The article analyzes the economic efficiency of implementing digital information systems in the hotel industry. The possibilities of improving service quality and reducing costs through the use of modern technologies…
Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar