DAVLAT BYUDJETI SOLIQLI DAROMADLARINING SAMARALI IJROSINI TA'MINLASH: XALQARO TAJRIBA VA TAKOMILLASHTIRISH YO‘NALISHLARI
Abstrak
Davlat byudjeti har qanday davlatning iqtisodiy siyosatini amalga oshirishdagi asosiy moliyaviy vositadir. Uning daromad qismining barqaror va samarali ijrosi esa davlatning makroiqtisodiy barqarorligi, ijtimoiy infratuzilma rivoji, ijtimoiy himoya tizimi va strategik loyihalarni moliyalashtirishda hal qiluvchi ahamiyatga ega. Soliqlar davlat byudjetining eng muhim va asosiy daromad manbai hisoblanadi. Shu bois, soliqli daromadlarning to‘liq va o‘z vaqtida ijro etilishi, soliqqa tortish bazasining kengaytirilishi va soliq intizomini mustahkamlash har bir mamlakat oldida turgan ustuvor masalalardan biridir.
Iqtiboslar
O‘zbekiston Respublikasi Moliya vazirligi – Fuqarolar uchun byudjet (2024)
O‘zbekiston Respublikasi Soliq qo‘mitasi hisobotlari (2023–2024)
Stat.uz – Davlat statistika qo‘mitasi rasmiy ma’lumotlari
OECD (2023) – Tax Policy Reforms in OECD Countries
World Bank (2023) – Uzbekistan Public Finance Review
IMF (2024) – Uzbekistan: Fiscal Transparency Evaluation
European Commission – Best Practices in Tax Administration (2022)
Estonian Tax and Customs Board – E-services and Digital Taxation
Korea Tax Policy Brief – Ministry of Economy and Finance
Japan National Tax Agency – Annual Report (2023)
Germany Federal Ministry of Finance – Corporate Tax Guide
UNDP Uzbekistan – Raqamli boshqaruv va moliyaviy barqarorlik hisobotlari
ADB (Asian Development Bank) – Uzbekistan Country Governance Assessment
Open Budget Survey – Uzbekistan Profile (2023)
Global Tax Policy Center – Tax Modernization Strategies
