IJTIMOIY SOLIQ IMTIYOZLARI VA STAVKALARINING PENSIYA JAMG‘ARMASI DAROMADLAR BAZASIGA TA’SIRI TAHLILI
Keywords:
ijtimoiy soliq, soliq imtiyozlari, Pensiya jamg‘armasi, daromadlar bazasi, EIZ, texnopark, fiskal barqarorlik, ijtimoiy sug‘urta.Abstract
Ushbu maqolada O‘zbekiston Respublikasida ijtimoiy soliq stavkasining 25 foizdan 12 foizgacha pasaytirilishi hamda sektorlar kesimida berilgan soliq imtiyozlarining Pensiya jamg‘armasi daromadlar bazasiga ta’siri tahlil qilinadi. Tadqiqotda ijtimoiy soliq tushumlarining YAIMga nisbatan dinamikasi, erkin iqtisodiy zonalar (EIZ), texnoparklar va IT sohasi uchun qo‘llanilgan 0% stavkaning fiskal oqibatlari o‘rganildi. Hisob-kitoblarga ko‘ra, 53,2 mingta korxonaga berilgan imtiyozlar sababli Pensiya jamg‘armasiga 1,7 trln so‘m mablag‘ tushmagan, jumladan IT sektoridagi 0% stavka ta’siri 893 mlrd so‘mni tashkil etgan. Muammoni hal qilish maqsadida minimal ijtimoiy soliq bazasini joriy etish orqali yiliga qo‘shimcha 507 mlrd so‘m tushum shakllantirish taklif etiladi.
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