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Ilmiy maqolalar

TIJORAT BANKLARIDA MOL-MULK SOLIGʻINI UNDIRISH MEXANIZMINI TAKOMILLASHTIRISH

DOI 10.67668/mj/2026iss9/2134 Betlar 849-856

Nashr qilingan 2026-09-07

Mualliflar
Ergasheva Lobar Raxmatulla qizi
Tashkilot
Toshkent Amaliy Fanlar Universiteti image/svg+xml
Marketing jurnali — 2026-yil sentabr, 9-son
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Annotatsiya

Mazkur maqolada tijorat banklarida mol-mulk soligʻini undirish mexanizmining iqtisodiy va fiskal xususiyatlari tadqiq etilgan. Tijorat banklari aktivlari tarkibida moliyaviy aktivlarning yuqori ulushga ega ekanligi, banklarning filiallar tarmogʻi va koʻchmas mulk obyektlaridan foydalanishi mol-mulk soligʻi bazasining shakllanishiga taʼsir etuvchi asosiy omillar sifatida baholangan. Tadqiqotda Oʻzbekiston Respublikasi Soliq kodeksi, Oʻzbekiston Respublikasi Markaziy bankining bank tizimiga oid statistik maʼlumotlari hamda moliya sektorini soliqqa tortish boʻyicha ilmiy manbalar tizimlashtirildi. Banklarning mol-mulk soligʻi yuklamasini baholash uchun soliq toʻlovlarining oʻsish surʼati, jami soliqlardagi ulushi va aktivlarga nisbati kabi koʻrsatkichlardan foydalanish taklif etildi. Tadqiqot natijasida mol-mulk soligʻi boʻyicha maʼlumotlarni raqamlashtirish, banklarning mol-mulk obyektlari toʻgʻrisidagi maʼlumotlarni soliq organlari axborot tizimlari bilan integratsiyalash, riskka asoslangan monitoringni joriy etish hamda soliq yukini banklarning moliyaviy koʻrsatkichlari bilan kompleks baholash boʻyicha takliflar ishlab chiqildi.

Kalit so'zlar

tijorat banklari, mol-mulk soligʻi, soliq bazasi, soliq yuki, bevosita soliqlar, bank aktivlari, fiskal mexanizm, soliq maʼmuriyatchiligi, raqamlashtirish, risk monitoringi

Foydalanilgan adabiyotlar

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