{"id":1928,"date":"2026-06-28T18:08:59","date_gmt":"2026-06-28T13:08:59","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=1928"},"modified":"2026-07-27T18:11:26","modified_gmt":"2026-07-27T13:11:26","slug":"%d1%81%d0%be%d0%b2%d0%b5%d1%80%d1%88%d0%b5%d0%bd%d1%81%d1%82%d0%b2%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b3%d0%be-%d0%b0%d0%b4%d0%bc%d0%b8%d0%bd%d0%b8","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=1928","title":{"rendered":"\u0421\u041e\u0412\u0415\u0420\u0428\u0415\u041d\u0421\u0422\u0412\u041e\u0412\u0410\u041d\u0418\u0415 \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u0413\u041e \u0410\u0414\u041c\u0418\u041d\u0418\u0421\u0422\u0420\u0418\u0420\u041e\u0412\u0410\u041d\u0418\u042f \u041a\u0420\u0423\u041f\u041d\u042b\u0425 \u041f\u0420\u0415\u0414\u041f\u0420\u0418\u042f\u0422\u0418\u0419 \u0420\u0415\u0410\u041b\u042c\u041d\u041e\u0413\u041e \u0421\u0415\u041a\u0422\u041e\u0420\u0410 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\u043d\u0430\u0433\u0440\u0443\u0437\u043a\u0430, \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0440\u0435\u0430\u043b\u044c\u043d\u044b\u0439 \u0441\u0435\u043a\u0442\u043e\u0440 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438, \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0437\u0430\u0446\u0438\u044f, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043c\u043e\u043d\u0438\u0442\u043e\u0440\u0438\u043d\u0433, \u0440\u0438\u0441\u043a-\u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043f\u043e\u0434\u0445\u043e\u0434, \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u0430\u044f \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u044c.<\/em><\/p>\n\n\n\n<p><strong>IQTISODIYOT REAL SEKTORIDAGI YIRIK KORXONALARNING SOLIQ MA\u2019MURCHILIGINI TAKOMILLASHTIRISH<\/strong><\/p>\n\n\n\n<p><strong>Umarov Baxodir Sultanovich<\/strong><\/p>\n\n\n\n<p><em>TDIU, \u201c<\/em><em>Korporativ boshqaruv va<\/em><\/p>\n\n\n\n<p><em>&nbsp;iqtisodiyot<\/em><em>\u201d kafedrasi dotsenti<\/em><\/p>\n\n\n\n<p><strong><em>Annotatsiya.<\/em><\/strong><em> Mazkur maqolada O\u2018zbekiston Respublikasi iqtisodiyotining real sektorida faoliyat yurituvchi yirik korxonalarda soliq ma\u2019murchiligini takomillashtirish va soliq yukini optimallashtirishning zamonaviy yondashuvlari tadqiq etilgan. Amaldagi soliq ma\u2019murchiligi tizimi, yirik soliq to\u2018lovchilarni aniqlash mezonlari hamda soliq yukiga ta\u2019sir etuvchi asosiy omillar ilmiy jihatdan tahlil qilingan. Shuningdek, IHTT, Xalqaro valyuta jamg\u2018armasi (IMF), Jahon banki hamda rivojlangan davlatlar tajribasi asosida yirik soliq to\u2018lovchilarni ma\u2019muriy boshqarish mexanizmlari qiyosiy baholangan. Qiyosiy tahlil asosida iqtisodiyot real sektorining investitsiyaviy jozibadorligi va raqobatbardoshligini oshirishga qaratilgan soliq ma\u02bcmuriyatchiligi hamda soliq siyosatini takomillashtirish bo\u02bbyicha takliflar ishlab chiqilgan.<\/em><\/p>\n\n\n\n<p><strong><em>Kalit so\u2018zlar:<\/em><\/strong><em> soliq ma\u2019murchiligi, yirik soliq to\u2018lovchilar, soliq yuki, soliqqa tortishni optimallashtirish, real sektor, raqamlashtirish, soliq monitoringi, risklarga asoslangan boshqaruv, investitsion jozibadorlik, O\u2018zbekiston Respublikasi.<\/em><\/p>\n\n\n\n<p><strong>IMPROVING TAX ADMINISTRATION FOR LARGE ENTERPRISES IN THE REAL SECTOR OF THE ECONOMY<\/strong><\/p>\n\n\n\n<p><strong>Umarov Bakhodir Sultanovich<\/strong><\/p>\n\n\n\n<p><em>TSUE, Associate Professor,<\/em><\/p>\n\n\n\n<p><em>Department of Corporate economics<\/em><\/p>\n\n\n\n<p><em>&nbsp;and management<\/em><\/p>\n\n\n\n<p><strong><em>Abstract.<\/em><\/strong><em> This article examines modern approaches to improving tax administration and optimizing the tax burden of large enterprises operating in the real sector of the economy of the Republic of Uzbekistan. The study analyzes the current tax administration system, the criteria for classifying large taxpayers, and the key factors affecting tax burden and the efficiency of tax control. Particular attention is paid to international best practices, including the tax administration models developed by the OECD, the International Monetary Fund, the World Bank, and advanced tax administrations. Based on a comparative analysis, proposals have been developed regarding tax administration and the improvement of tax policy, aimed at enhancing the investment attractiveness and competitiveness of the real sector of the economy.<\/em><\/p>\n\n\n\n<p><strong><em>Keywords:<\/em><\/strong><em> tax administration, large taxpayers, tax burden, tax optimization, real sector of the economy, digitalization, tax monitoring, risk-based compliance, investment attractiveness.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/07\/77.-\u0423\u043c\u0430\u0440\u043e\u0432-\u0411\u0430\u0445\u043e\u0434\u0438\u0440-\u0421\u0443\u043b\u0442\u0430\u043d\u043e\u0432\u0438\u0447.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 77. \u0423\u043c\u0430\u0440\u043e\u0432 \u0411\u0430\u0445\u043e\u0434\u0438\u0440 \u0421\u0443\u043b\u0442\u0430\u043d\u043e\u0432\u0438\u0447.\"><\/object><a id=\"wp-block-file--media-806c6575-919e-420c-8ff1-456c19214bca\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/07\/77.-\u0423\u043c\u0430\u0440\u043e\u0432-\u0411\u0430\u0445\u043e\u0434\u0438\u0440-\u0421\u0443\u043b\u0442\u0430\u043d\u043e\u0432\u0438\u0447.pdf\">77. \u0423\u043c\u0430\u0440\u043e\u0432 \u0411\u0430\u0445\u043e\u0434\u0438\u0440 \u0421\u0443\u043b\u0442\u0430\u043d\u043e\u0432\u0438\u0447<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/07\/77.-\u0423\u043c\u0430\u0440\u043e\u0432-\u0411\u0430\u0445\u043e\u0434\u0438\u0440-\u0421\u0443\u043b\u0442\u0430\u043d\u043e\u0432\u0438\u0447.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-806c6575-919e-420c-8ff1-456c19214bca\">Download<\/a><\/div>\n\n\n\n<p><strong>\u0421\u043f\u0438\u0441\u043e\u043a \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u043b\u0438\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u044b:<\/strong><strong><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0423\u043a\u0430\u0437 \u041f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d, \u043e\u0442 29.06.2018 \u0433. \u2116 \u0423\u041f-5468: <a href=\"https:\/\/lex.uz\/docs\/3802374\">https:\/\/lex.uz\/docs\/3802374<\/a>.<\/li>\n\n\n\n<li>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d \u043e\u0442 01.01.2020: <a href=\"https:\/\/lex.uz\/ru\/docs\/4674893\">https:\/\/lex.uz\/ru\/docs\/4674893<\/a>.<\/li>\n\n\n\n<li>\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043c\u0438\u0442\u0435\u0442\u0430 \u043f\u0440\u0438 \u041a\u0430\u0431\u0438\u043d\u0435\u0442\u0435 \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d \u043e\u0442 26 \u0438\u044e\u043d\u044f 2024 \u0433\u043e\u0434\u0430 \u2116 2024-08, \u043f\u0443\u043d\u043a\u0442 3 \u0441\u0442\u0430\u0442\u044c\u0438 130 \u041a\u043e\u0434\u0435\u043a\u0441\u0430 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d &laquo;\u041e \u043d\u0430\u043b\u043e\u0433\u0430\u0445 \u0438 \u0434\u0440\u0443\u0433\u0438\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u043f\u043b\u0430\u0442\u0435\u0436\u0430\u0445 \u0432 \u0431\u044e\u0434\u0436\u0435\u0442&raquo;.<\/li>\n\n\n\n<li>\u041a\u0438\u0440\u0435\u0435\u043d\u043a\u043e \u0410.\u041f., \u041e\u0440\u043b\u043e\u0432\u0430 \u0415.\u041d., \u0411\u0430\u0436\u0435\u043d\u043e\u0432\u0430 \u0412.\u0418.\u00a0 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043a\u0440\u0443\u043f\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432: \u043c\u0438\u0440\u043e\u0432\u044b\u0435 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0438\u0438 \u0438 \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0433\u043e \u043e\u043f\u044b\u0442\u0430. 10.15826\/vestnik.2019.18.1.006 \u0412\u0435\u0441\u0442\u043d\u0438\u043a \u0423\u0440\u0424\u0423. \u0421\u0435\u0440\u0438\u044f \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435. 2019. \u0422\u043e\u043c 18. \u2116 1. \u0421. 104\u2013126.<\/li>\n\n\n\n<li>\u0421\u0430\u0439\u0444\u0438\u0435\u0432\u0430 \u0421.\u041d. \u042d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0433\u043e \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u0432 \u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0435 \u0418\u043d\u0441\u0442\u0438\u0442\u0443\u0442 \u043f\u0440\u043e\u0431\u043b\u0435\u043c \u0440\u044b\u043d\u043a\u0430 \u0420\u0410\u041d \u0413\u043b\u0430\u0432\u0430 \u0438\u0437 \u043a\u043e\u043b\u043b\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0439 \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0438\u0438 \u00ab\u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u0430\u043c\u0438 \u043d\u0430 \u043c\u0438\u043a\u0440\u043e \u0438 \u043c\u0430\u043a\u0440\u043e\u0443\u0440\u043e\u0432\u043d\u0435\u00bb \/\u041f\u043e\u0434 \u043e\u0431\u0449\u0435\u0439 \u0440\u0435\u0434\u0430\u043a\u0446\u0438\u0435\u0439 \u0412.\u0412. \u041a\u043e\u043b\u043c\u0430\u043a\u043e\u0432\u0430. \u2013 \u0422\u044e\u043c\u0435\u043d\u044c: \u0418\u0441\u0442 \u041a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433, 2010. \u2013 180 \u0441. ISBN 978-5-91925-011-1.- \u0421. 44-71. <a href=\"http:\/\/www.cemi.rssi.ru\/mei\/articles\/sajf10-07.htm\">http:\/\/www.cemi.rssi.ru\/mei\/articles\/sajf10-07.htm<\/a>.<\/li>\n\n\n\n<li>Z.H. Akhad. Coercion or Persuasion? Making Large Corporations Tax Compliant in Bangladesh. International Development Department School of Government and Society University of Birmingham May 2012.<\/li>\n\n\n\n<li>M. Alink, V. van Kommer. Handbook on Tax Administration (Second Revised Edition) Author(s): Date of publication: 2016 IBFD.<\/li>\n\n\n\n<li>I. Korostelkina, E. Dedkova, N. V\u0430raksa, M. Korostelkin.\u00a0 Models of tax relations: improving the tax culture and discipline of taxpayers in the interests of sustainable development. E3S Web of Conferences 159, 06014 (2020) BTSES-2020 <a href=\"https:\/\/doi.org\/10.1051\/e3sconf\/202015906014\">https:\/\/doi.org\/10.1051\/e3sconf\/202015906014<\/a>.<\/li>\n\n\n\n<li>L. B. Larsen and L. Oats. Taxing Large Businesses: Cooperative Compliance in Action: <a href=\"https:\/\/www.academia.edu\/40014657\/Taxing_Large_Businesses_Cooperative_Compliance_in_Action\">https:\/\/www.academia.edu\/40014657\/Taxing_Large_Businesses_Cooperative_Compliance_in_Action<\/a>.<\/li>\n\n\n\n<li>K. Walsh. POLICY PAPER Understanding Taxpayer Behaviour \u2013 New Opportunities for Tax Administration. The Economic and Social Review, Vol. 43, No. 3, Autumn, 2012, pp. 451\u2013475.<\/li>\n\n\n\n<li>CIAT Review: Design and assessment of tax incentives in developing countries\/ Selected issues and a country experience. CIAT UN NY 2018.<\/li>\n\n\n\n<li>OECD: Draft Principles to Enhance the Transparency and Governance of Tax Incentives for Investment in Developing Countries: http:\/\/www.oecd.org\/ctp\/tax-global\/ transparency-and-governance-principles.pdf<\/li>\n\n\n\n<li>A. Klemm and S.Van Parys. Empirical evidence on the effects of tax incentives (Washington, D.C., International Monetary Fund, 2009).<\/li>\n\n\n\n<li>Internal Revenue Code, IRC, Section 83.<\/li>\n\n\n\n<li><a href=\"http:\/\/taxreform.regulation.gov.uz\/\">http:\/\/taxreform.regulation.gov.uz\/<\/a><\/li>\n\n\n\n<li>\u00a0<a href=\"https:\/\/www.imf.org\/-\/media\/files\/publications\/tar\/2025\/english\/tarea2025054-print-pdf.pdf\">https:\/\/www.imf.org\/-\/media\/files\/publications\/tar\/2025\/english\/tarea2025054-print-pdf.pdf<\/a><\/li>\n\n\n\n<li>https:\/\/documents1.worldbank.org\/curated\/en\/099916305012597393\/pdf\/IDU-d1159812-08b0-48f2-8631-50c275dca6bd.pdf<\/li>\n\n\n\n<li><a href=\"https:\/\/www.imf.org\/external\/pubs\/ft\/wp\/2013\/wp13173.pdf\">https:\/\/www.imf.org\/external\/pubs\/ft\/wp\/2013\/wp13173.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/stat.uz\/img\/02_-vvp_press-reliz-2024_rus_p74252.pdf\">https:\/\/stat.uz\/img\/02_-vvp_press-reliz-2024_rus_p74252.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/invexi.org\/press\/investment-in-fixed-capital-in-uzbekistan\/\">https:\/\/invexi.org\/press\/investment-in-fixed-capital-in-uzbekistan\/<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u0423\u043c\u0430\u0440\u043e\u0432 \u0411\u0430\u0445\u043e\u0434\u0438\u0440 \u0421\u0443\u043b\u0442\u0430\u043d\u043e\u0432\u0438\u0447 \u0422\u0413\u042d\u0423, \u0434\u043e\u0446\u0435\u043d\u0442 \u043a\u0430\u0444\u0435\u0434\u0440\u044b\u00ab\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0430\u044f \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435\u00bb \u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f. \u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u0438\u0441\u0441\u043b\u0435\u0434\u0443\u044e\u0442\u0441\u044f \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0435 \u043f\u043e\u0434\u0445\u043e\u0434\u044b \u043a \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u044e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-1928","post","type-post","status-publish","format-standard","hentry","category-2026-yil-3-son"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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