Yashil iqtisodiy o‘sishni ta’minlashda bevosita soliqlar rolini oshirish masalalari

Yashil iqtisodiy o‘sishni ta’minlashda bevosita soliqlar rolini oshirish masalalari

Authors

  • Dilmurod Abdullayev

DOI:

https://doi.org/10.5281/zenodo.15254168

Keywords:

atrof-muhit, yashil iqtisodiyot, qayta tiklanuvchi energiya, soliq, yuridik shaxs, yakka tartibdagi tadbirkor, jismoniy shaxs, bevosita soliqlar, foyda solig‘i, aylanma soliq, daromad solig‘i, soliq imtiyozi, subsidiya

Abstract

Hozirda atrof-muhitni saqlab qolish hamda iqlim o‘zgarishi global muammo hisoblanadi. Shu bois,
atmosferaga zararli gazlar hajmini kamaytirish va yashil hududlarni saqlab qolish uchun yashil iqtisodiyotni rivojlantirish
muhimdir. Ushbu maqolada yashil iqtisodiyotni rivojlantirishda bevosita soliqlarning roli hamda mavjud soliq imtiyozlari
tadqiq qilingan. Tadqiqot natijalari asosida umumiy xulosalar shakllantirilib, bevosita soliqlar orqali yashil iqtisodiy o‘sishni
ta’minlashga qaratilgan taklif va tavsiyalar ishlab chiqilgan.

Author Biography

Dilmurod Abdullayev


PhD, Toshkent davlat iqtisodiyot universiteti
mustaqil izlanuvchisi

References

O‘zbekiston Respublikasining 2024-yil 24-dekabrdagi “Soliq va byudjet siyosatining 2025-yilga mo‘ljallangan asosiy

yo‘nalishlari qabul qilinganligi munosabati bilan O‘zbekiston Respublikasining ayrim qonun hujjatlariga qo‘shimcha va

o‘zgartirishlar kiritish to‘g‘risida” O‘RQ-1014-son Qonuni

O‘zbekiston Respublikasi Prezidentining 2023-yil 11-sentyabrdagi “O‘zbekiston – 2030” strategiyasi to‘g‘risida”gi

PF-158-son Farmoni

O‘zbekiston Respublikasi Prezidentining 2019-yil 4-oktabrdagi “2019–2030-yillar davrida O‘zbekiston Respublikasining

“yashil” iqtisodiyotga o‘tish strategiyasini tasdiqlash to‘g‘risida” PQ-4477-son qarori

O‘zbekiston Respublikasi Prezidentining 2022-yil 2-dekabrdagi “2030-yilgacha O‘zbekiston Respublikasining “yashil”

iqtisodiyotga o‘tishiga qaratilgan islohotlar samaradorligini oshirish bo‘yicha chora-tadbirlar to‘g‘risida” PQ-436-son

qarori

O‘zbekiston Respublikasi Prezidentining 2025-yil 30-yanvardagi “O‘zbekiston–2030” strategiyasini “Atrof-muhitni

asrash va “yashil iqtisodiyot” yilida amalga oshirishga oid davlat dasturi to‘g‘risida” PF-16-son Farmoni

O‘zbekiston Respublikasi Prezidentining 2023-yil 16-fevraldagi “2023-yilda qayta tiklanuvchi energiya manbalarini va

energiya tejovchi texnologiyalarni joriy etishni jadallashtirish chora-tadbirlari to‘g‘risida” PQ-57-son qarori

O‘zbekiston Respublikasi Prezidentining 2022-yil 19-dekabrdagi “Elektromobillardan foydalanish infratuzilmasini

kengaytirish chora-tadbirlari to‘g‘risida” PQ-444-son qarori

L. Guo, Y. Wang, How does government environmental regulation “unlock” carbon emission effect? – Evidence from

China, Chin. J. Popul. Res. Environ. 16 (3) (2018) 232–241.

B. Dogan, L.K. Chu, S. Ghosh, H.H.D. Truong, D. Balsalobre-Lorente, How environmental taxes and carbon emissions

are related in the G7 economies?, Renew. Ener. 187 (2022) 645–656. https://doi.org/10.1016/j.renene.2022.01.077

Porter, M., & Van der Linde, C. (1995). Green and competitive: ending the stalemate. In E.F.M. Wubben, The Dynamics

of the Eco-Efficient Economy: Environmental Regulation and Competitive Advantage, 33, 120–134.

S. Arogundade, A.S. Hassan. (2024). The path to green economy: Do environmental taxes and renewable energy

transition matter in OECD countries? World Development Sustainability, 5 (2024). https://doi.org/10.1016/j.

wds.2024.100189

L.-N. Hao, M. Umar, Z. Khan, W. Ali, Green growth and low carbon emission in G7 countries: how critical the network

of environmental taxes, renewable energy and human capital is? Sci. Total Environ. 752 (2021) 141e153.

Sarigül, S. S., & Topcu, B. A. (2021). The impact of environmental taxes on carbon dioxide emissions in Turkey.

International Journal of Business and Economic Studies, 3(1), 43–54.

Hsu, C.-C., Zhang, Y., Ch, P., Aqdas, R., Chupradit, S., Nawaz, A. (2021). A step towards sustainable environment in

China: The role of eco-innovation, renewable energy and environmental taxes. J. Environ. Manag. 299. https://doi.

org/10.1016/j.jenvman.2021.113609

I.B. Nath, V.A. Ramey, P.J. Klenow. How Much Will Global Warming Cool Global Growth? (No. w32761), National

Bureau of Economic Research, 2024.

Bazatli O., Akca H. (2023). The effects of environmental taxes, renewable energy consumption and environmental

technology on the ecological footprint: Evidence from advanced panel data analysis. J. Environ. Manag. 345. https://

doi.org/10.1016/j.jenvman.2023.118857

OECD (2022). OECD Investment Tax Incentives Database – 2022 Update: Tax incentives for sustainable development

(brochure), OECD, Paris. www.oecd.org/investment/investment-policy/oecdinvestment-tax-incentives-database-2022-

update-brochure.pdf

World Meteorological Organization. (2025). The State of the Global Climate 2024. https://wmo.int/news/media-centre/

wmo-report-documents-spiralling-weather-and-climate-impacts

http://www.imv.uz/ – Iqtisodiyot va moliya vazirligi rasmiy sayti

http://www.soliq.uz/ – Soliq qo‘mitasi rasmiy sayti

https://www.worldbank.org/ – Jahon banki rasmiy sayti

https://www.oecd.org – OECD rasmiy sayti

Downloads

Published

2025-04-07
Loading...