STARTAP EKOTIZIMLARINI RAG‘BATLANTIRISHNING SOLIQ MEXANIZMLARINI TAKOMILLASHTIRISH: GLOBAL MUAMMOLAR VA HUDUDIY IMKONIYATLAR
DOI:
https://doi.org/10.5281/zenodo.20159704Keywords:
Startap ekotizimi, venchur moliyalashtirish, soliq mexanizmlari, “yashovchanlik paradoksi”, akvitsiya (sotib olish), “Killer Acquisitions” (qotil xaridlar), patent faolligi, yashil iqtisodiyot (cleantech), IT-Park, o‘lim vodiysi, hududiy innovatsiyalar, “scaling-up” (o‘sish sur’ati), investitsion soliq chegirmalariAbstract
Mazkur tadqiqotning maqsadi global venchur kapital inqirozi sharoitida innovatsion ekotizimlarni soliq
mexanizmi vositasida rag‘batlantirish jarayonlarini tadqiq etishdan iborat. OECD (2025/2026) ma’lumotlari tahlili asosida
hududiy startaplarning “yashovchanlik paradoksi” va yirik akvitsiyalarning innovatsiyalarga salbiy ta’siri (patentlash
faolligining 60% ga kamayishi) isbotlangan. Tadqiqotning ilmiy yangiligi sifatida startaplarning o‘sish sur’atiga bog‘langan
soliq stavkalari va yashil loyihalar uchun taqdim etilgan uzoq muddatli soliq imtiyozlari tizimi tadqiq etilib, natijalar olingan.
Muallif yondashuvi asosida O‘zbekistonning IT-Park rezidentlari uchun amaldagi maxsus soliq rejimini hududiy va
texnologik xususiyatlardan kelib chiqib takomillashtirish bo‘yicha amaliy xulosalar shakllantirilgan.
References
1. O‘zbekiston Respublikasi Soliq kodeksi (2020). O‘zbekiston Respublikasi qonun hujjatlari ma’lumotlari milliy bazasi.
2. O‘zbekiston Respublikasi Prezidentining 2023-yil 11-sentabrdagi (2023). “O‘zbekiston – 2030” strategiyasi to‘g‘risida
PF–158-son Farmoni. http://lex.uz/ru/docs/-6600413
3. Abduraxmanova G. Q. (2024). Raqamli iqtisodiyotda startaplar va venchur moliyalashtirishning institutsional asoslari.
Iqtisodiyot va innovatsion texnologiyalar, (2), 10–18.
4. Schumpeter, J. A. (1942). Capitalism, Socialism and Democracy. New York: Harper & Brothers.
5. Howell, S. T. (2017). Financing innovation: Evidence from R&D grants. American Economic Review, 107(4), 1136–
1164.
6. Dechezleprêtre, A., & Kelly, P. (2025). Venture capital, innovation and business success in cleantech startups. OECD
STI Working Papers, (13), 1–12.
7. Berger, M., et al. (2025). Acquisitions and their effect on start-up innovation. OECD STI Working Papers, (10), 15–25.
8. Barrela, R., et al. (2026). Explaining rural start-up firms and entrepreneurship in Portugal. OECD Regional Development
Papers, (1), 19–23.
9. World Intellectual Property Organization (WIPO). (2024). Global Innovation Index 2024. Geneva: WIPO.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT

This work is licensed under a Creative Commons Attribution 4.0 International License.