{"id":2139,"date":"2026-08-31T22:38:46","date_gmt":"2026-08-31T17:38:46","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=2139"},"modified":"2026-08-31T22:38:46","modified_gmt":"2026-08-31T17:38:46","slug":"bevosita-soliq-solishni-optimallashtirish-va-yashillashtirish-masalalari","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=2139","title":{"rendered":"BEVOSITA SOLIQ SOLISHNI OPTIMALLASHTIRISH VA YASHILLASHTIRISH MASALALARI"},"content":{"rendered":"\n<p><strong>Qodirov Bahodir Qudratovich<\/strong><\/p>\n\n\n\n<p><em>iqtisodiyot fanlari nomzodi<\/em><\/p>\n\n\n\n<p><em>moliya kafedrasi dotsenti<\/em><\/p>\n\n\n\n<p><em>Termiz davlat universiteti<\/em><\/p>\n\n\n\n<p><em>E-mail:bakhodirkodirov07021968@gmail.com<\/em><\/p>\n\n\n\n<p><em>ORCID: 0000-0002-8410-3634<\/em><\/p>\n\n\n\n<p><strong><em>Annotatsiya.<\/em><\/strong><em> Maqolada O\u02bbzbekistonning bevosita soliqqa tortish tajribasi, shakllangan bevosita soliqlar yuki va\u00a0 soliqqa tortishning optimallashuv jarayonlari tahlil qilingan. Muallif tadqiqot ishida O\u02bbzbekistonda shakllangan bevosita soliqlar yukini \u00a0o\u02bbzgarib borish tendensiyasini tahlil qilib, bevosita soliqlarning iqtisodiy o\u02bbsishga ta\u02bbsiri niqtai nazaridan baholagan. Muallif bevosita soliq solish mexanizmlaridagi ustuvor yo\u02bbnalishlar va strategik metodologiya haqida tahliliy ma\u2019lumotlarni umumlashtirib, soliq solishning ustuvor yo\u02bbnalishlarini O\u02bbzbekistonda \u00a0tatbiq etish masalalarini tadqiq etgan.<\/em><\/p>\n\n\n\n<p><strong><em>Kalit so\u02bbzlar:<\/em><\/strong><em> Soliq tizimi, bevosita soliqlar, bevosita soliqqa tortish, bevosita soliq mexanizmi, soliq yuki, soliq nisbati, yashil soliqlar.<\/em><\/p>\n\n\n\n<p><strong>\u0412\u041e\u041f\u0420\u041e\u0421\u042b \u041e\u041f\u0422\u0418\u041c\u0418\u0417\u0410\u0426\u0418\u0418 \u0418 \u041e\u0417\u0415\u041b\u0415\u041d\u0415\u041d\u0418\u042f \u041f\u0420\u042f\u041c\u041e\u0413\u041e \u041d\u0410\u041b\u041e\u0413\u041e\u041e\u0411\u041b\u041e\u0416\u0415\u041d\u0418\u042f<\/strong><\/p>\n\n\n\n<p><strong>\u041a\u043e\u0434\u0438\u0440\u043e\u0432 \u0411\u0430\u0445\u043e\u0434\u0438\u0440 \u041a\u0443\u0434\u0440\u0430\u0442\u043e\u0432\u0438\u0447<\/strong><\/p>\n\n\n\n<p><em>\u043a\u0430\u043d\u0434\u0438\u0434\u0430\u0442 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043d\u0430\u0443\u043a<\/em><\/p>\n\n\n\n<p><em>\u0434\u043e\u0446\u0435\u043d\u0442 \u043a\u0430\u0444\u0435\u0434\u0440\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u044b<\/em><\/p>\n\n\n\n<p><em>\u0422\u0435\u0440\u043c\u0438\u0437\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442<\/em><\/p>\n\n\n\n<p><em>E-mail:bakhodirkodirov07021968@gmail.com<\/em><\/p>\n\n\n\n<p><em>\u041eRCID: 0000-0002-8410-3634<\/em><\/p>\n\n\n\n<p><strong><em>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f .<\/em><\/strong><em>\u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u043e\u043f\u044b\u0442 \u043f\u0440\u044f\u043c\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0432 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043de, \u0441\u043b\u043e\u0436\u0438\u0432\u0448\u0430\u044f \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u0430 \u043f\u043e \u043f\u0440\u044f\u043c\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u0430\u043c \u0438 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u044b \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f. \u0412 \u0441\u0432\u043e\u0435\u043c \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0438 \u0430\u0432\u0442\u043e\u0440 \u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u0443\u0435\u0442 \u0431\u0440\u0435\u043c\u044f \u043f\u0440\u044f\u043c\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432, \u0438 \u043e\u0446\u0435\u043d\u0438\u0432\u0430\u0435\u0442 \u0438\u0445 \u0432\u043b\u0438\u044f\u043d\u0438\u0435 \u043d\u0430 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0440\u043e\u0441\u0442. \u041e\u0431\u043e\u0431\u0449\u0438\u0432 \u0430\u043d\u0430\u043b\u0438\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0434\u0430\u043d\u043d\u044b\u0435 \u043e \u043f\u0440\u0438\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u044b\u0445 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f\u0445 \u0438 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u0438 \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u043e\u0432 \u043f\u0440\u044f\u043c\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0430\u0432\u0442\u043e\u0440 \u0438\u0441\u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u0432\u043e\u043f\u0440\u043e\u0441\u044b \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044f \u044d\u0442\u0438\u0445 \u043f\u0440\u0438\u043e\u0440\u0438\u0442\u0435\u0442\u043e\u0432 \u0432 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u0435.<\/em><\/p>\n\n\n\n<p><strong><em>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430: <\/em><\/strong><em>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430, \u043f\u0440\u044f\u043c\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u0438, \u043f\u0440\u044f\u043c\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435, \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c \u043f\u0440\u044f\u043c\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u0431\u0440\u0435\u043c\u044f, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430, \u0437\u0435\u043b\u0451\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u0438.<\/em><\/p>\n\n\n\n<p><strong>ISSUES OF OPTIMIZATION AND GREENING OF DIRECT TAXATION<\/strong><\/p>\n\n\n\n<p><strong>Qodirov Bahodir Qudratovich<\/strong><\/p>\n\n\n\n<p><em>Candidate of Economic Sciyences<\/em><\/p>\n\n\n\n<p><em>Associate Professor of<\/em><\/p>\n\n\n\n<p><em>the Department of Finance,<\/em><\/p>\n\n\n\n<p><em>Termiz State University<\/em><\/p>\n\n\n\n<p><em>E-mail:bakhodirkodirov07021968@gmail.com<\/em><\/p>\n\n\n\n<p><em>\u041eRCID: 0000-0002-8410-3634<\/em><\/p>\n\n\n\n<p>\u00a0<strong><em>Abstract.<\/em><\/strong><em> The article analyzes the direct taxation experience in the Republic of Uzbekistan, the resulting direct tax burden, and the processes of tax optimization. In this research, the author examines the changing trends of the total tax burden in the Republic of Uzbekistan, including that of direct taxes, and evaluates their impact on economic growth. The author also summarizes analytical data on the priority areas and strategic methodologies within direct taxation mechanisms in developed countries and investigates the implementation of these taxation priorities in Uzbekistan.<\/em><br><strong><em>Keywords:<\/em><\/strong><em>Tax system, direct taxes, direct taxation, direct tax mechanism, tax burden, tax ratio, green taxes.<\/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\/08\/33-Qodirov-Bahodir-Qudratovich.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 33- Qodirov Bahodir Qudratovich.\"><\/object><a id=\"wp-block-file--media-53e1e364-65a7-4007-88cb-47f67286f585\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/08\/33-Qodirov-Bahodir-Qudratovich.pdf\">33- Qodirov Bahodir Qudratovich<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/08\/33-Qodirov-Bahodir-Qudratovich.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-53e1e364-65a7-4007-88cb-47f67286f585\">Download<\/a><\/div>\n\n\n\n<p><a href=\"https:\/\/doi.org\/10.5281\/zenodo.22212243\">https:\/\/doi.org\/10.5281\/zenodo.22212243<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/zenodo.org\/records\/22212243\">https:\/\/zenodo.org\/records\/22212243<\/a><\/p>\n\n\n\n<p><strong>Foydalanilgan adabiyotlar<\/strong><\/p>\n\n\n\n<p>1. O\u2019zbekiston Respublikasining 25.12.2025 yildagi O\u2019RQ-1108-sonli \u201cSoliq va budjet siyosatining 2026-yilga mo\u02bbljallangan asosiy yo\u02bbnalishlari qabul qilinganligi munosabati bilan O\u02bbzbekiston Respublikasining ayrim qonun hujjatlariga o\u02bbzgartirish va qo\u02bbshimchalar kiritish to\u02bbg\u02bbrisida\u201dgi qonuni.<\/p>\n\n\n\n<p>2. Taufik Abd Hakim, 2020. &laquo;<a href=\"https:\/\/ideas.repec.org\/a\/jfr\/ijfr11\/v11y2020i2p146-153.html\">Direct Versus Indirect Taxes: Impact on Economic Growth and Total Tax Revenue<\/a>,&raquo;&nbsp;<a href=\"https:\/\/ideas.repec.org\/s\/jfr\/ijfr11.html\">International Journal of Financial Research<\/a>, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 146-153, April.<\/p>\n\n\n\n<p>3. A. Elshani, S. Ahmeti.The Effect of Direct and Indirect Taxes on Economic Growth in Developed Countries. Ekonomika, 2024, vol. 103(2), https:\/\/www.zurnalai.vu.lt\/ekonomika\/article\/view\/32861\/34044<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4. L.M.Cismas, I.Novo-Carti, D.M.Tirca. Impact of Direct Taxation on Ekonomic Growth: Empirical Evidence Based on Panel Data Regression Analyysis at the Level of Eu Countries. <em>Sustainability<\/em><em>&nbsp;<\/em>2023,&nbsp;<em>15<\/em>(9),7146;<\/p>\n\n\n\n<p><a href=\"https:\/\/doi.org\/10.3390\/su15097146\">https:\/\/doi.org\/10.3390\/su15097146<\/a><\/p>\n\n\n\n<p>5. \u0421\u0438\u0441\u043b\u043e\u0432\u0430 \u041c. \u201c\u041a\u0430\u043a\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u043e\u0442\u043d\u043e\u0441\u044f\u0442\u0441\u044f \u043a \u043f\u0440\u044f\u043c\u044b\u043c \u0438 \u043a\u043e\u0441\u0432\u0435\u043d\u043d\u044b\u043c.\u201d <a href=\"http:\/\/www.nalog-nalog.ru\">www.nalog-nalog.ru<\/a>.<\/p>\n\n\n\n<p>6. Yangiboev X.A. Raqamli iqtisodiyot sharoitida bevosita va bilvosita soliqqa tortishni o\u02bczaro bog\u02bcliqlik nazariyasi. Iqtisodiyot va ta\u2018lim jurnali, 2023 y. 6-son. 169-175 bet.<\/p>\n\n\n\n<p>7. Nasrulloyev H.X. \u201cSoliq ma\u02bbmurchiligiga zamonaviy axborot-kommunikatsiya texnologiyalarini joriy etish orqali soliq bazasini kengaytirish istiqbollari\u201d&nbsp; dissertatsiyasi. 2022 y.<\/p>\n\n\n\n<p>8. <a href=\"https:\/\/taxfoundation.org\/data\/all\/global\/corporate-tax-rates-by-country-2022\/?utm_source=chatgpt.com\">https:\/\/taxfoundation.org\/data\/all\/global\/corporate-tax-rates-by-country-2022\/?utm_source=chatgpt.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qodirov Bahodir Qudratovich iqtisodiyot fanlari nomzodi moliya kafedrasi dotsenti Termiz davlat universiteti E-mail:bakhodirkodirov07021968@gmail.com ORCID: 0000-0002-8410-3634 Annotatsiya. Maqolada O\u02bbzbekistonning bevosita soliqqa tortish tajribasi,&#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":[36,1],"tags":[],"class_list":["post-2139","post","type-post","status-publish","format-standard","hentry","category-2026-yil-4-son","category-bolimsiz"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BEVOSITA SOLIQ SOLISHNI OPTIMALLASHTIRISH VA YASHILLASHTIRISH MASALALARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fintech.tsue.uz\/?p=2139\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BEVOSITA SOLIQ SOLISHNI OPTIMALLASHTIRISH VA YASHILLASHTIRISH MASALALARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\" \/>\n<meta property=\"og:description\" content=\"Qodirov Bahodir Qudratovich iqtisodiyot fanlari nomzodi moliya kafedrasi dotsenti Termiz davlat universiteti E-mail:bakhodirkodirov07021968@gmail.com ORCID: 0000-0002-8410-3634 Annotatsiya. 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