SOLIQQA TORTISHNING MAKROIQTISODIY KO‘RSATKICHLARGA TA’SIRI: EMPIRIK TAHLILLAR ASOSIDA
DOI:
https://doi.org/10.55439/INS/vol3_iss2/407##article.subject##:
Soliqqa tortish, soliq siyosati, iqtisodiy o‘sish, makroiqtisodiy ko‘rsatkichlar, xato tuzatish modeli (ECM), qo‘shilgan qiymat solig‘i, to‘g‘ri soliqlar, bilvosita soliqlar, fiskal siyosat, vaqt qatorlari tahlili, iqtisodiy barqarorlik.##article.abstract##
Ushbu maqolada O‘zbekiston iqtisodiyotida bevosita va bilvosita soliqlarning iqtisodiy o‘sishga ta’siri empirik jihatdan tahlil qilinadi. Tadqiqotda 1992–2019 yillar uchun yillik vaqt qatorlari asosida xatolarni tuzatish modeli (ECM) qo‘llanildi. Natijalar daromad va kapital soliqlari iqtisodiy o‘sish bilan ijobiy, biroq statistik jihatdan ahamiyatsiz bog‘liqlikka ega ekanini ko‘rsatdi. Qo‘shilgan qiymat solig‘i (QQS) va tashqi savdo soliqlari esa iqtisodiy o‘sishga salbiy ta’sir ko‘rsatgani aniqlandi. Xatolarni tuzatish koeffitsiyenti uzoq muddatli muvozanatga moslashuv tezligi yiliga 50,56 foiz ekanini tasdiqlaydi. Tadqiqot natijalari fiskal siyosatni takomillashtirish orqali iqtisodiy barqarorlikni saqlagan holda barqaror o‘sishni ta’minlash zarurligini ko‘rsatadi.
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