O‘ZBEKISTON IQTISODIYOTINING XALQARO INTEGRATSIYALASHUVI SHAROITIDA RAQAMLI VA YASHIL SOLIQQA TORTISHNING INSTITUTSIONAL ASOSLARINI TRANSFORMATSIYA QILISH
Keywords:
Kalit so‘zlar: Raqamli soliqqa tortish, yashil iqtisodiyot, BEPS 2.0, Pillar 2, QDMTT, IT Park imtiyozlari, institutsional transformatsiya, aksiz solig‘i, J-shaklidagi, korrelyatsiya, xalqaro integratsiya, soliq suvereniteti, raqamli doimiy muassasa, QRTC, JSTga a’zolik.Abstract
Annotatsiya: O‘zbekiston iqtisodiyotining xalqaro savdo va investitsiya
tizimiga integratsiyalashuvi sharoitida soliq tizimini raqamlashtirish va "yashil"
iqtisodiyotga o‘tishning institutsional asoslarini tubdan transformatsiya qilish
masalalarini tahlil etadi. Tadqiqotning dolzarbligi "Raqamli O‘zbekiston – 2030"
strategiyasi va Iqtisodiy hamkorlik va taraqqiyot tashkiloti (OECD) tomonidan ilgari
surilgan BEPS 2.0 (Base Erosion and Profit Shifting) loyihasining global minimal soliq
stavkasi (Pillar 2) qoidalarini milliy qonunchilikka implantatsiya qilish zarurati bilan
belgilanadi. Maqolada raqamli iqtisodiyot subyektlarini soliqqa tortishda "raqamli
doimiy muassasa" tushunchasini joriy etish, IT Park rezidentlari uchun soliq
imtiyozlarini Qualified Refundable Tax Credit (QRTC) mexanizmiga o‘tkazish va
Qualified Domestic Minimum Top-up Tax (QDMTT) joriy etish masalalari ilmiy
jihatdan asoslab berilgan. Shuningdek, "yashil" soliqqa tortish doirasida 2025-yildan
kuchga kiradigan aksiz solig‘i stavkalarining indeksatsiyalanishi, suv resurslari va
qazilma boyliklar uchun soliq yukining oshishi hamda Strategik ekologik baholash
(SEA) tizimining transformatsiyasi tahlil qilinadi. Tadqiqotda ARDL (Autoregressive
Distributed Lag) kointegratsiya modeli yordamida raqamlashtirish va davlat
daromadlari o‘rtasidagi J-shaklidagi bog‘liqlik aniqlangan bo‘lib, u 4.33 birlikdagi
"infleksiya nuqtasi"ni ko‘rsatadi. Natijalar xalqaro integratsiya sharoitida O‘zbekiston
soliq suverenitetini saqlab qolish va investitsion jozibadorlikni oshirish bo‘yicha
strategik tavsiyalarni o‘z ichiga oladi.
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