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ZENODO
Article . 2025
License: CC BY
Data sources: ZENODO
ZENODO
Article . 2025
License: CC BY
Data sources: Datacite
ZENODO
Article . 2025
License: CC BY
Data sources: Datacite
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OʻZBEKISTONDA JISMONIY SHAXSLARDAN OLINADIGAN DAROMAD SOLIGʻINING PROGRESSIV STAVKASINI JORIY ETISH MEXANIZMI

descriptionPublicationkeyboard_double_arrow_right Article 01 Nov 2025Publisher:Zenodo
Authors: Dilshod Pulatov; Salimjon Mamatkulov; Abrorbek Xujamuradov; Otajon Otabekov; Mansur Abdiyev;

doi: 10.5281/zenodo.17657213 , 10.5281/zenodo.17657212

OʻZBEKISTONDA JISMONIY SHAXSLARDAN OLINADIGAN DAROMAD SOLIGʻINING PROGRESSIV STAVKASINI JORIY ETISH MEXANIZMI

Abstract

Oʻzbekistonda amal qilayotgan yagona 12% jismoniy shaxslardan olinadigan daromad soligʻi (JSHDS)stavkasini qayta koʻrib chiqish masalasi dolzarb ahamiyatga ega, chunki u barcha daromad guruhlariga bir xil tatbiqetiladi. Daromadlarning adolatli taqsimlanishini ta'minlash va ijtimoiy barqarorlikni mustahkamlash maqsadida uchpogʻonali progressiv soliq tizimi taklif etilmoqda. Simulyatsiya natijalari ushbu islohot umumiy soliq tushumlarini saqlaganholda Jini koeffitsiyentini taxminan 0,9 foiz punktga kamaytirishini koʻrsatadi. Bundan tashqari, oʻrta daromadli aholi uchunsoliq yuki oʻzgarishsiz qoladi. Tizim samaradorligini ta'minlash uchun kuchli ma'muriy mexanizmlar va jamoatchilik bilanochiq muloqot muhim hisoblanadi

  • BIP!
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    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green