Soliq imtiyozlarining fiskal samaradorligini baholash va soliq xarajatlarini optimallashtirish yo'nalishlari

This article examines methodological and practical approaches to evaluating the fiscal effectiveness of tax incentives and optimizing tax expenditures. Tax expenditures are defined relative to a benchmark tax system, while the reported value of benefits used is distinguished from actual revenue forgone. Effectiveness is assessed through additional investment, employment, tax receipts and distributional outcomes rather than beneficiary take-up alone. The analysis draws on Uzbekistan's Chamber of Accounts report for 2025 and guidance issued by international institutions. Because publicly available aggregate statistics do not identify the causal effects of individual incentives, four explicitly hypothetical policy scenarios are compared. The article develops a sequential decision framework combining a comprehensive tax expenditure register, measurable targets, periodic evaluation, sunset provisions and comparisons with direct budget spending. The proposed approach emphasizes targeted redesign, transparent fiscal accounting and evidence-based prioritization instead of indiscriminate withdrawal of tax preferences. It also specifies the administrative data and quasi-experimental research designs needed for future impact evaluation.