DAVLAT SIYOSATI VA SOLIQ IMTIYOZLARINING KICHIK BIZNES RIVOJLANISHIGA TA’SIRINI BAHOLASHNING NAZARIY-USLUBIY ASOSLARI (O‘ZBEKISTON MISOLIDA)
Keywords:
kichik biznes, davlat siyosati, soliq imtiyozi, soliq yuki, formalizatsiya, investitsiya, firma o‘sishi, fiskal rag‘bat, Difference-in-Differences, O‘zbekiston.Abstract
Mazkur tezis davlat siyosati va soliq imtiyozlarining kichik biznes rivojlanishiga ta’sirini baholashning nazariy-uslubiy asoslarini O‘zbekiston sharoitida tizimlashtiradi. Tadqiqotda davlatning bozor muvaffaqiyatsizliklarini yumshatish funksiyasi, optimal soliqqa tortish, soliq rag‘batlari, tranzaksiya xarajatlari, formalizatsiya va firma o‘sishi nazariyalari integratsiyalandi. O‘zbekistonning 2020-yildan kuchga kirgan yangi Soliq kodeksi soliq tizimini soddalashtirish va biznes yukini kamaytirishga qaratilgan bo‘lib, keyingi islohotlarda raqamli soliq ma’murchiligi, QQS mexanizmlari va kichik biznes uchun soddalashtirilgan rejimlar rivojlantirildi. 2025-yil uchun QQS 12 foiz, foyda solig‘i 15 foiz va aylanmadan olinadigan soliqning bazaviy stavkasi 4 foiz etib saqlangan. 2026-yil 1-iyundan kichik biznes uchun umumiy soliqqa o‘tish chegarasini 1 mlrd so‘mdan 5 mlrd so‘mga oshirish kabi yangi choralar belgilandi. Tadqiqotda soliq siyosati ta’sirini baholash uchun Tax Incentive Effectiveness Index (TIEI), Difference-in-Differences, Propensity Score Matching va Regression Discontinuity kabi usullar taklif qilinadi. Natijalar soliq imtiyozlarini faqat soliq yukining kamayishi bilan emas, balki firma tug‘ilishi, formal bandlik, investitsiya, mehnat unumdorligi, eksport va byudjet daromadlari bilan birgalikda baholash zarurligini ko‘rsatadi. Asosiy ilmiy xulosa shundan iboratki, samarali soliq imtiyozi vaqtinchalik va maqsadli bo‘lib, aniq natija indikatorlari bilan bog‘langan hamda firma o‘sishini “imtiyoz chegarasi” sababli sun’iy ravishda cheklamaydigan dizaynga ega bo‘lishi kerak.
References
1. Vaisov, D. (2025). Tibbiy xizmatlar ko'rsatuvchi kichik biznes subyektlari raqobatbardoshligini baholashni takomillashtirish. Marketing Jurnali, 11(240874), 286–295.
2. Vaisov, D. (2023). Kichik firmalar raqobatbardoshligini oshirishning mintaqaviy muammolari (Xorazm viloyati misolida). Green Economy and Development, 1(11), Article 662468.
3. Vaisov, D. I. (2026). Directions for improving organizational mechanisms to ensure competitiveness of small businesses providing medical services. International Conference on Science & Technology, 2(1), 108–115.
4. Sa'dullayev, A., Vaisov, D., & Egamberganov, F. (2023). Mintaqada kichik biznes va xususiy tadbirkorlik rivojlanishi tahlili (Xorazm viloyati misolida). Green Economy and Development, 1(6), Article 662728.
5. Ibodullayevich, V. D. (2026). Stages of improving the mechanisms for ensuring the competitiveness of small business entities providing medical services. Научный импульс, 4(41), 86–92.
6. Vaisov, D. (2024). Raqobatbardoshlik tushunchalarining mohiyati va tavsiflanishi. University Research Base, 65–69.
7. Ibodullayevich, V. D. (2024). Xorijiy mamlakatlarda kichik biznes va xususiy tadbirkorlik subyektlarining raqobatbardoshligini ta'minlashdagi ilg'or tajribalar. Marketing Jurnali, 28–37.
8. Salayev, S. K., & Vaisov, D. I. (2025). Tibbiy xizmatlar bozorida kichik biznes va xususiy tadbirkorlik rivojlanishi tahlili. Ma'mun Axborotnomasi, 2(1), 58–63.
9. Ibodullayevich, V. D. (2026). International practices of innovation ecosystems and technological transformation in enhancing the financial competitiveness of small business entities. Arabian Journal of Science, 3(7), 475–483.
10. Vaisov, D., & Madraximov, Q. (2026). Kichik biznes subyektlarining investitsion salohiyatini baholashning hududiy xususiyatlari. Muhandislik va Iqtisodiyot, 4(7), 279–283.
11. Ibodullayevich, V. D. (2025). Tibbiy xizmatlar bozorida tadbirkorlikni rivojlantirishning tashkiliy-iqtisodiy omillari tahlili. Marketing Jurnali, 282–291.
12. Vaisov, D. (2025). Рейтинг устойчивости субъектов предпринимательства как механизм обеспечения конкурентоспособности предприятий. Экономика и предпринимательство, 3(19), 833–837.
13. Vaisov, D. (2026). Moliyaviy raqobatbardoshlikning iqtisodiy mohiyati va uni shakllantirish zarurati. Finance, Money and Credit, 6(2), 129–137.
14. Ibodullayevich, V. D. (2026). Kichik biznes subyektlari moliyaviy raqobatbardoshligini ta'minlashda xorijiy moliyalashtirish modellarining taqqoslama institutsional tahlili. Научный импульс, 4(47), 126–135.
15. Ibodullayevich, V. D. (2026). Kichik biznes subyektlari moliyaviy raqobatbardoshligini shakllantirishning nazariy asoslari. Научный импульс, 4(47), 117–125.
16. OECD. (2009). Taxation of SMEs: Key issues and policy considerations. OECD Tax Policy Studies, No. 18. OECD Publishing. https://doi.org/10.1787/9789264024748-en
17. OECD. (2015). Taxation of SMEs in OECD and G20 countries. OECD Tax Policy Studies, No. 23. OECD Publishing. https://doi.org/10.1787/9789264243507-en
18. OECD. (2023). Insights on the business climate in Uzbekistan. OECD Publishing.
19. OECD. (2023). Improving the legal environment for business and investment in Central Asia. OECD Publishing.
20. OECD. (2025). Roadmap for sustainable investment policy reforms in Uzbekistan: Assessing the design of corporate income tax incentives. OECD Publishing.
21. OECD. (2025). Tax policy reforms 2025: OECD and selected partner economies. OECD Publishing.
22. World Bank. (2019). Sustaining market reforms in Uzbekistan: Development Policy Operation. World Bank.
23. World Bank. (2021). Uzbekistan: Policy dialogue series aims to accelerate transition to a green economy. World Bank.
24. Government of the Republic of Uzbekistan. (2024). The law on the main directions of tax and budget policy for 2025.
25. Tax Committee of the Republic of Uzbekistan. (2025). The main directions of tax and budget policy for 2025.
26. Tax Committee of the Republic of Uzbekistan. (2025). Measures to increase the role of small and medium-sized businesses in the economy.
27. Ministry of Economy and Finance of the Republic of Uzbekistan. (2025). Fiscal Strategy 2026–2028.
28. Tax Committee of the Republic of Uzbekistan. (2025). Incentives for entrepreneurs transitioning to VAT.
29. Ministry of Economy and Finance of the Republic of Uzbekistan. (2026). Effectiveness of subsidies, benefits, and preferences for business entities to be assessed.
30. Stiglitz, J. E., & Rosengard, J. K. (2015). Economics of the public sector (4th ed.). W. W. Norton.
31. Besley, T., & Persson, T. (2013). Taxation and development. In A. J. Auerbach et al. (Eds.), Handbook of Public Economics (Vol. 5). Elsevier.
