2026-yil, 7-son · 139–150-betlar
Налоговые стимулы для социальных инвестиций в праве ЕС: глокализация и имплементация в правовую систему Узбекистан
Annotatsiya
Ushbu tadqiqot Yevropa Ittifoqi huquqida ijtimoiy investitsiyalar uchun soliq imtiyozlarini huquqiy tartibga solishning kompleks tahlilini hamda ularni O‘zbekiston Respublikasi huquqiy tizimiga implementatsiya qilish istiqbollarini taqdim etadi. Tadqiqot ijtimoiy davlat va korporativ ijtimoiy mas’uliyat tamoyillariga asoslangan Yevropa yondashuvi bilan bozor iqtisodiyotiga o‘tish jarayonidagi O‘zbekiston rivojlanayotgan huquqiy tizimi o‘rtasidagi fundamental farqlarni aniqlaydi. Tadqiqot metodologiyasi YI huquqining doktrinal tahlilini, qonunchilikni qiyosiy tahlil qilishni va huquqni qo‘llash amaliyotini empirik o‘rganishni o‘z ichiga oladi. Asosiy natijalar milliy o‘ziga xoslikni hisobga olgan holda Yevropa standartlarini implementatsiya qilishda differensiallashtirilgan yondashuv zarurligini ko‘rsatadi, jumladan uch bosqichli soliq rag‘batlari tizimini ishlab chiqish va ixtisoslashtirilgan huquqiy institutlar yaratishni nazarda tutadi.
Abstract
This study presents a comprehensive analysis of the legal regulation of tax incentives for social investments in European Union law and the prospects for their implementation into the legal system of the Republic of Uzbekistan. The study identifies fundamental differences between the European approach, based on the principles of the welfare state and corporate social responsibility, and the developing legal system of Uzbekistan, transitioning from a command-administrative to a market economy model. The research methodology includes doctrinal analysis of EU law, comparative analysis of legislation and empirical research of law enforcement practice. The main results demonstrate the need for a differentiated approach to implementing European standards with due regard for national specifics, including the development of a three-tier system of tax incentives and the creation of specialised legal institutions.
Iqtibos uchun
Азамат Эргашев. Налоговые стимулы для социальных инвестиций в праве ЕС: глокализация и имплементация в правовую систему Узбекистан // Adolat. – 2026. – № 7. – С. 139–150.