Oriental Renaissance: Innovative,
educational, natural and social sciences
VOLUME 2 | ISSUE 5/2
ISSN 2181-1784
Scientific Journal Impact Factor
SJIF 2022: 5.947
Advanced Sciences Index Factor
ASI Factor = 1.7
154
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www.oriens.uz
May
2022
JISMONIY SHAXSLARDAN OLINADIGAN MOL MULK SOLIG’INI
MEXANIZMINI TAKOMILLASHTIRISH YO’LLARI
Shamsiyev Nodir Muratovich
Soliqlar va sug’urta ishi kafedrasi katta o’qituvchisi
Toshkent davlat iqtisodiyot universiteti
ANNOTATSIYA
Maqolada jismoniy shaxslarning mol-mulkini soliqqa tortishning yangi modelini
joriy etish kontseptsiyasi va tartibidagi o'zgarishlar ko'rib chiqiladi. Mulk qiymatini
baholashning turli xil variantlari taqdim etilgan.
Jismoniy shaxslarning mol-mulkiga solinadigan soliqni hisoblash va uning
mahalliy byudjet daromadlariga ta'sirini baholashda yangi uslubiy yondashuvlarni
qo'llash natijalariga baho berildi. Maqolada qonun normalari tahlil qilingan bo‘lib,
bu soliq solish ob’ektini aniqlash va soliq solinadigan bazani shakllantirish nuqtai
nazaridan, jismoniy shaxslarning mol-mulkiga solinadigan soliqni hisoblashni taklif
etilayotgan mexanizmini takomillashtirish yo'llari aniqlangan.
Kalit so'zlar: soliq, stavka, mol-mulk, zamonaviy mexanizm, shakllantirish,
takomillashtirish yo'llari, jismoniy shaxslar.
ABSTRACT
The article discusses changes in the concept and procedure for introducing a
new model of taxation of property of individuals. Various options for property
valuation are offered.
The results of the application of new methodological approaches in calculating
the tax on property of individuals and assessing its impact on local budget revenues
are evaluated. The article analyzes the legal norms and determines ways to improve
the proposed mechanism for calculating the tax on the property of individuals in
terms of determining the object of taxation and the formation of the tax base.
