OʻZBEKISTONDA JISMONIY SHAXSLARDAN OLINADIGAN DAROMAD SOLIGʻINING PROGRESSIV STAVKASINI JORIY ETISH MEXANIZMI
DOI:
https://doi.org/10.5281/zenodo.17657213Keywords:
JSHDS, progressiv soliq, Jini koeffitsiyenti, Palma koeffitsiyenti, daromad tengsizligi, qayta taqsimlash, ijtimoiy adolat, yassi soliqning cheklovlari, avtomatik barqarorlashtirishAbstract
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 tatbiq
etiladi. Daromadlarning adolatli taqsimlanishini taʼminlash va ijtimoiy barqarorlikni mustahkamlash maqsadida uch
pogʻonali progressiv soliq tizimi taklif etilmoqda. Simulyatsiya natijalari ushbu islohot umumiy soliq tushumlarini saqlagan
holda Jini koeffitsiyentini taxminan 0,9 foiz punktga kamaytirishini koʻrsatadi. Bundan tashqari, oʻrta daromadli aholi uchun
soliq yuki oʻzgarishsiz qoladi. Tizim samaradorligini taʼminlash uchun kuchli maʼmuriy mexanizmlar va jamoatchilik bilan
ochiq muloqot muhim hisoblanadi
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