This study is devoted to the analysis of the current state of practice in Uzbekistan in improving the methodology for forecasting direct taxes. The study studied the current mechanisms of forecasting processes for the main direct taxes, such as profit tax, personal income tax, and property and land taxes. Based on statistical analysis, comparative assessment, and economic modeling methods, factors affecting the accuracy and stability of forecast indicators were assessed. The impact of macroeconomic indicators, tax base expansion, and tax administration digitization processes on the quality of forecasting was also revealed. Based on the results of the study, scientific and practical proposals and conclusions were developed aimed at using modern economic and mathematical models in forecasting accurate tax revenues, improving the information base, and strengthening the institutional approach
| Mualliflar | Khojakulov, Ramshid, Ходжакулов , Рамшид, Xo‘jaqulov , Ramshid |
|---|---|
| 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 | 2026-01-22 |
| Jild | 3 |
| Son | 1 |
| Betlar | 71-80 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2026-vol3-iss1-pp71-80 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2026-vol3-iss1-pp71-80 · Maqolaning asl sahifasi
tax revenues, analysis, risks, efficiency, digital platform, methods and tools, advanced information and communication technologies, optimization, tax incentives, tax rate, налоговые поступления, анализ, риски, эффективност, цифровая платформа, методы и инструменты, передовые информaцонно-коммуникaцонные технологии, анализоптимизaция, налоговые лготы, налоговая ставка, soliq tushumlari, tahlika-tahlil, xavflar, samaradorlik, raqamli platforma, usullar va vositalar, ilg‘or axborot-kommunikatsiya texnologiyalari, tahlil, optimallashtirish, soliq imtiyozlari, soliq stavkasi
| APA | Khojakulov, Ramshid, Ходжакулов , Рамшид, & Xo‘jaqulov , Ramshid (2026). ANALYSIS OF THE PRACTICE OF IMPROVING THE METHODOLOGY OF DIRECT TAX FORECASTING IN UZBEKISTAN. Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 71-80. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp71-80 |
|---|---|
| GOST (OAK) | Khojakulov, Ramshid, Ходжакулов , Рамшид, Xo‘jaqulov , Ramshid ANALYSIS OF THE PRACTICE OF IMPROVING THE METHODOLOGY OF DIRECT TAX FORECASTING IN UZBEKISTAN // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 1. – P. 71-80. – DOI: 10.60078/3060-4842-2026-vol3-iss1-pp71-80. |
| MLA | Khojakulov, Ramshid, Ходжакулов , Рамшид, and Xo‘jaqulov , Ramshid. “ANALYSIS OF THE PRACTICE OF IMPROVING THE METHODOLOGY OF DIRECT TAX FORECASTING IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 71-80, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp71-80 |
| Chicago | Khojakulov, Ramshid, Ходжакулов , Рамшид, and Xo‘jaqulov , Ramshid. “ANALYSIS OF THE PRACTICE OF IMPROVING THE METHODOLOGY OF DIRECT TAX FORECASTING IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 71-80 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp71-80 |
| Harvard | Khojakulov, Ramshid, Ходжакулов , Рамшид, and Xo‘jaqulov , Ramshid (2026) ‘ANALYSIS OF THE PRACTICE OF IMPROVING THE METHODOLOGY OF DIRECT TAX FORECASTING IN UZBEKISTAN’, Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 71-80. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp71-80 |
| BibTeX | @article{khojakulovramshid2026,
title = {ANALYSIS OF THE PRACTICE OF IMPROVING THE METHODOLOGY OF DIRECT TAX FORECASTING IN UZBEKISTAN},
author = {Khojakulov, Ramshid and Ходжакулов , Рамшид and Xo‘jaqulov , Ramshid},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2026},
volume = {3},
number = {1},
pages = {71-80},
doi = {10.60078/3060-4842-2026-vol3-iss1-pp71-80},
url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp71-80}
} |
Boshqa maqola uchun iqtibos tayyorlash
The article discusses theoretical issues of accounting methodology. The scientific works of economists on the concepts of "method", " procedure ", "methodology" are analyzed and relevant conclusions are drawn. Also, the…
This study investigates the relationship between ESG disclosure quality and international competitiveness among commercial banks in Central Asia, benchmarked against a matched sample of European Union (EU) institutions…
This article examines the scientific and theoretical foundations of company valuation models applied in mergers and acquisitions. The study explores the conceptual premises of value formation under conditions of…
The article examines the theoretical and practical aspects of the effective placement and demonstration of goods in trade zones. Proper placement and visual presentation of goods plays an important role in increasing…
This article provides a comprehensive analysis of ways to increase the efficiency of the resource base of commercial banks, its economic significance in ensuring the stability of banking activities, and its role in…
This article develops a forward-looking outlook for Uzbekistan’s e-commerce market through 2035 and examines the main determinants of both growth speed and quality. It discusses key drivers such as the expansion of…
Uzbekistan, with its rich agricultural heritage, diverse climate zones, and burgeoning tourism sector, possesses significant untapped potential for agrotourism development. This article reviews the current state…
This article highlights the fact that commercial banks depend on several factors, such as the development of banking operations by improving monetary policy, constant adaptation to socio-economic conditions, the…
This article analyzes the sovereign credit rating of the Republic of Uzbekistan based on the methodology applied by S&P Global Ratings. The study examines macroeconomic stability, fiscal discipline, public debt…
This article examines the significance, necessity, and relevance of introducing Islamic financial services in our country, as well as analyzes the opportunities and advantages of developing the use of Islamic financial…
Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar · 2026-yil arxivi
This article deals with ensuring the effectiveness of the tax-budget system in the new development strategy of our republic. Formulas for calculating the tax potential are given, as well as proposals for improving the…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…