ISSUES OF "A MECHANISM FOR INCREASING THE EFFICIENCY OF TAX BENEFITS IN OUR COUNTRY"
Nasriddinov Otabek
Termiz iqtisodiyot va servis universiteti Iqtisodiyot va axborot texnologiyalari fakulteti Iqtisodiyot yo‘nalishi magistranti
Pardaev Jamshid
PhD
Keywords: tax policy, tax exemptions, register of tax exemptions, efficiency of tax exemptions, initiator-organization, stimulating exemptions, system exemptions, social exemptions, budget efficiency, economic efficiency, social efficiency.
Abstract
The efficiency tax exemptions, the dynamic of tax preferences, and the role of tax expenditures in economic growth are given in this article. Also the lack of unique approach of estimating efficiency of tax preferences and disproportion of economic competition equilibrium in the result of tax exemptions are described. Based on international experiences and analysis in this sphere scientific-practical conclusions and proposals were developed.
References
1. Каримов И.А. Ўзбекистон буюк келажак сари. – Т.: Ўзбекистон, 1998. 358-б.
2. Дуброва Т.А., Архипова М.Ю. Статистические методы прогнозирования в экономике: Учебное пособие, практикум, тесты, программа курса. –М.: Московский государственный университет экономики, статистики и информатики, 2004. –136 с.
3. Жўраев А.С. Давлат бюджети даромадларини шакллантиришнинг долзарб муаммолари: и.ф.д. илмий даражасини олиш учун диссертация автореферати. –Т.: БМА, 2004. –68 б.
4. Кадомцева С.В. Государственные финансы. М.: “Инфра-М”, 2009. –352 с.
5. Морозова Т.Г., Пикулькина А.В. Прогнозирование и планирование в условиях рынка: Учебное пособие для вузов. –М.: ЮНИТИ-ДАНА, 2003. –279 с.
6. Худойқулов С.К. Солиқ тушумларини прогноз қилиш методологиясини такомиллаштириш: и.ф.д. илмий даражасини олиш учун диссертация автореферати. –Т.: ТДИУ, 2019. –77 б.
7. Barrel, R., Weale, M. The Economics of a Reduction in VAT. Fiscal Studies, Vol. 30, No. 1 (March 2009), pp. 17-30 (https://www.jstor.org/stable/24440143)
8. Vermer, T. The Impact of Individual Income Tax Changes on Economic Growth. Fiscal fact, No. 793, June 2022, 13p. (https://files.taxfoundation.org/20220610142519/The-Impact-of-Individual-Income-Tax-Changes-on-Economic-Growth-2.pdf)
9. Davlat soliq qo’mitasi ma’lumotlari. www.soliq.uz.














