SOLIQQA TORTISH VA IQTISODIY O‘SISH O‘RTASIDAGI BOG‘LIQLIK: NIGERIYA TAJRIBASI ASOSIDA
DOI:
https://doi.org/10.5281/zenodo.23417043Annotatsiya
Maqolada soliqqa tortish va iqtisodiy o‘sish o‘rtasidagi bog‘liqlikni o‘rganish bo‘yicha xorijiy tajriba — Nigeriya iqtisodiyoti misolida 2010-2026-yillar uchun o‘tkazilgan ekonometrik tadqiqot natijalari — O‘zbekiston soliq siyosati kontekstida tahlil qilinadi. Nigeriya tajribasi tabiiy resurslar eksportiga tayanuvchi va soliq ma’muriyatchiligida muammolari mavjud rivojlanayotgan iqtisodiyot sifatida O‘zbekiston uchun qiyosiy namuna sifatida tanlangan. Manba tadqiqotda birlik ildiz (ADF), kointegratsiya, xatoliklarni tuzatish vektor modeli (VECM) hamda qoldiqlar diagnostikasi qo‘llangan. Natijalarga ko‘ra, soliq tushumlari va iqtisodiy o‘sish o‘rtasida uzoq muddatli bog‘liqlik mavjud, qisqa muddatli bog‘liqlik esa aniqlanmagan; neft foydasi solig‘i va korxonalar daromad solig‘i iqtisodiy o‘sish bilan ijobiy, bojxona va aksiz to‘lovlari esa salbiy bog‘langan; soliq komponentlarining birgalikdagi ta’siri statistik jihatdan ahamiyatsiz. Maqolada tadqiqotning barcha jadvallari va ko‘rsatkichlari o‘zgartirilmagan holda keltirilib, har biri O‘zbekiston soliq tizimini takomillashtirish nuqtai nazaridan izohlanadi.Kalit soʻzlar
soliqqa tortish, iqtisodiy o‘sish, soliq ma’muriyatchiligi, kointegratsiya, xorijiy tajriba, Nigeriya, O‘zbekiston.Foydalanilgan adabiyotlar roʻyxati
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