KICHIK BIZNES VA TADBIRKORLIKNI RIVOJLANTIRISHDA SOLIQ IMTIYOZLARINING IQTISODIY SAMARADORLIGI
Keywords:
Kalit so‘zlar: soliq imtiyozlari, kichik biznes, tadbirkorlik, aylanmadan olinadigan soliq, maxsus iqtisodiy zona, soliq siyosati, tadbirkor identifikatsiyasi, soliq yuki.Abstract
Annotatsiya: Mazkur maqolada O‘zbekiston Respublikasida kichik biznes va
xususiy tadbirkorlikni rivojlantirishga yo‘naltirilgan soliq imtiyozlarining iqtisodiy
samaradorligi tahlil qilinadi. Milliy statistika qo‘mitasi va Soliq qo‘mitasi
ma’lumotlari asosida 2021–2025-yillar davomida kichik biznes subyektlarining soni,
ularning yalpi ichki mahsulot (YaIM)dagi ulushi baholab chiqilgan. Tadqiqot shuni
ko‘rsatadiki, aylanmadan olinadigan solqi tizimi va maxsus iqtisodiy zonalardagi
imtiyozlar biznesning rasmiy sektorga ko‘chishiga turtki bo‘lgan, biroq qator
muammolar: norasmiy iqtisodiyotning sezilarli ulushi, moliya manbalariga cheklangan
kirish samaradorlikni to‘sib qolmoqda. Maqolada mavjud cheklovlarni bartaraf etish
yuzasidan xulosalar va tavsiyalar bayon etilgan.
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