Pensiya ishi darslik i-qism toshkent-2020 Rustamov D. R., Tursunov J. P., Beknazarov Z. E

ПОРЯДОК НАЗНАЧЕНИЯ, РАСЧЕТА И ПЛАТЕЖА ИНВАЛИДОВ. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
211
13.1.	Необходимость и важность государственной социальной поддержки для инвалидов. . . . . . . . . . . . .	211
13.2.	Порядок назначения групп инвалидов лицам с ограниченными возможностями. . . . . . . . . . . . . . . . . .	214
13.3.	Условия назначения пенсий по инвалидности и порядок подачи документов, необходимых для назначения пенсий. . . . . . . . . . . . . . . . . . . . . . . . . . . .	219
13.4.	Порядок исчисления и назначения пенсий по инвалидности. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	223
13.5.	Порядок пересчета и выплаты пенсий по инвалидности	225
	Вопросы для обсуждения и контроля. . . . . . . . . . . . . .	228
14-глава	ПОРЯДОК ОЦЕНКИ, РАСЧЕТА И РАСЧЕТА УБЫТКОВ. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	229
14.1.	Права граждан пенсионеров на потерянного кормильца	229
14.2.	Порядок исчисления и назначения пенсий по возрасту.	230
14.3.	Порядок исчисления и выплаты кормильцам потерянных пенсий. . . . . . . . . . . . . . . . . . . . . . . . . . . .	234
	Вопросы для обсуждения и контроля. . . . . . . . . . . . . .	236
15-глава	НЕДВИЖИМОСТЬ ВОЕННЫХ УСЛУГ. . . . . . . . . . . . .	238
15.1.	Нормативно-правовые основы выплаты пенсий военнослужащим. . . . . . . . . . . . . . . . . . . . . . . . . . . . .	238
15.2.	Порядок выплаты военных пенсий Финансовые источники государственных пенсий военнослужащим. .	239
	Вопросы для обсуждения и контроля. . . . . . . . . . . . . .	245
16-глава	ПЕНСИОННЫЕ ХАРАКТЕРИСТИКИ ПЕРСОНАЛА. . .	246
16.1.	Нормативно-правовые основы пенсионного обеспечения работников органов внутренних дел. . . . .	246
16.2.	Порядок выплаты пенсий работникам органов внутренних дел. Финансовые источники пенсионных пособий. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	248
	Вопросы для обсуждения и контроля. . . . . . . . . . . . . .
17-глава	ФАКТОРЫ, ВЛИЯЮЩИЕ НА ПЕНСИОННУЮ ПОДДЕРЖКУ. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	258
17.1.	Факторы, влияющие на мировую пенсионную систему. .	258
17.2.	Факторы, влияющие на пенсионную систему в Узбекистане. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	261
	Вопросы для обсуждения и контроля. . . . . . . . . . . . . .	263
18-глава	ПЕНСИОННЫЙ ФОНД НАЗНАЧЕНИЕ И ПОРЯДОК ВЫПЛАТЫ ПЕНСИЙ. . . . . . . . . . . . . . . . . . . . . . . . . .	264
18.1.	Сущность, задачи и функции социальных пособий. . . .	264
18.2.	Пособия, назначения и порядок оплаты для детей с ограниченными возможностями и лиц в возрасте до 18 лет. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	265
18.3.	Порядок назначения пенсий, назначений и выплат пожилым и инвалидам. . . . . . . . . . . . . . . . . . . . . . . . .	270
18.4.	Единовременное пособие, выплачиваемое сотрудникам правоохранительных органов и военнослужащим, погибшим или получившим ранения при исполнении служебных обязанностей. . . . . . . . . . . . . . . . . . . . . . .	275
18.5.	Пособия по государственному социальному страхованию: по беременности и родам; за рождение ребенка; для дополнительного выходного дня; для похорон. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	282
	Вопросы для обсуждения и контроля. . . . . . . . . . . . . .	303
	Глоссарий. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	305
	Список использованной литературы. . . . . . . . . . .	318

	CONTENTS
	Intraduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	3
1-Section	“PENSION work” Intraduction to science. . . . . . . . .	5
1.1.	Subject, purpose tasks of science and its relationship with other economic disciplines. . . . . . . . . . . . . . . . . . . . . . . .	5
1.2.	Socio-economic nature of pension ,necessity, tasks and functions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	7
1.3.	The role and importance of pensions in the implementation of state social policies. . . . . . . . . . . . . . .	13
1.4.	Current issues facing science. . . . . . . . . . . . . . . . . . . . . .	16
1.5.	Scientific schools in science , their representatives and their scientific views. . . . . . . . . . . . . . . . . . . . . . . . . . .	19
	Questions for discussion and control. . . . . . . . . . . . . . . .	21
2-section	HISTORY OF DEVELOPMENT AND FORMULATION OF PENSION PROVISION. . . . . . . . . . . . . . . . . . . . . .	23
2.1.	History of pension provision in the countries of the world. Models of pension systems in the world. . . . . . . . . . . . . .	23
2.2.	“A redistribution model based on the solidarity of generations”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	33
2.3.	Model of accumulative pension provision. . . . . . . . . . . . .	35
2.4.	Stages of development of the pension system in the Republic of Uzbekistan . Reforms in the pension system of the Republic of Uzbekistan and their main directions. . . . .	44
	Questions for discussion for control. . . . . . . . . . . . . . . . .	51
3-section	The essence and significance of the pension support. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	53
3.1.	Socio-economic nature of pension benefits, necessity and objectives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	53
3.2.	The role of pensions in the implementation of state social policies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	55
3.3.	Indicators for assessing the status of pensions. . . . . . . . .	60
3.4.	The demographic situation in the country and its impact on pensions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	64
	Questions for discussion and control. . . . . . . . . . . . . . . .	66
4-section	LEGAL BASIS OF PENSIONS PROVISION. . . . . . . . . .	68
4.1.	Legal basis of the state pension system. The Constitution of the Republic of Uzbekistan –as a legal guarantee of social welfare. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	68
4.2.	The importance of the Budget Code in managing and regulating public pension funds. . . . . . . . . . . . . . . . . . . .	72
4.3.	The role of the Labor code of the Republic of Uzbekistan in	75

	the establishment of pensions. . . . . . . . . . . . . . . . . . . . .
4.4.	“The content, purpose, objectives and importance of the Law of the Republic of Uzbekistan “On State Pension Provision” and “On Pension Provision”. . . . . . . . . . . . . . .	77
4.5.	Decrees and Resolutions of the President of the Republic of Uzbekistan relating to the pension system improvement and strengthening of the legal framework of the state pension. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	83
	Questions for discussion and control. . . . . . . . . . . . . . . .	93
5-section	MANAGAMENT THE PENSIONS PROVISION. . . . . . .	95
5.1.	Managament of the extra-budgetary Pension Fund Structure, main functions and functions of the Pension Found. Supervisory Board of the Pension Fund. . . . . . . . .	95
5.2.	Powers of the Ministry of Finance of the Republic of Uzbekistan in Pension Found Managament. . . . . . . . . . . .	100
5.3.	Organization of extra-budgetary Pension Found activity. . .	102
5.4.	Managament and regulation of pension systems in foreign countries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	104
	Questions for discussion and control. . . . . . . . . . . . . . . .	109
6-section	FINANCIAL SOURCES OF PENSION SUPPORT. . . . . .	110
6.1.	Definition and classification of pension funding sources. . .	110
6.2.	Extra-budgetary pension fund –as the main source of financing of pensions. Financing of pensions at the expense of the state budget. . . . . . . . . . . . . . . . . . . . . .	113
6.3.	“Procedure for compensation of pensions in accordance with the Law of the Republic of Uzbekistan “On State Pension Provision of Citizens”. . . . . . . . . . . . . . . . . . . . .	116
6.4.	Strengthening financial sources of pension benefits in modern conditions. . . . . . . . . . . . . . . . . . . . . . . . . . . . .	119
	Questions for discussion and control. . . . . . . . . . . . . . . .	121
7-section	PLACE AND SIGNIFICANCE OF STATE TARGETED CAMPAIGNS IN PROVIDING POPULATION WITH STATE PENSIONS AND SOCIAL INCENTIVES. . . . . . .	123
7.1.	The essence of State Targeted Funds and their role in the implementation of social policy. . . . . . . . . . . . . . . . . . . .	123
7.2.	Extra-budgetary pension fund under the Ministry of Finance of the Republic of Uzbekistan. . . . . . . . . . . . . . .	129
7.3.	State Employment Promotion Fund of the Republic of Uzbekistan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	135
	Questions for discussion and control. . . . . . . . . . . .. . . . .	138
8-section	BUDGET EXTERNAL PENSION FUND , INCOME AND	139

	EXPENDITURE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.1.	Off-budget Pension Fund development of revenue forecasts and cost planning their implementation. . . . . . .	139
8.2.	Characteristics structure and formation of pension fund income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	144
8.3.	Definition structure and directions of pension fund expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	155
	Questions for discussion and control. . . . . . . . . . . . . . . .	158
9-section	PENSION FUNDS FINANCIAL RESOURCE MANAGAMENT AND FINANCIAL SUSTAINABILITY. .	160
9.1.	Content ,methods, subjects and objects of pension fund financial resources managament. . . . . . . . . . . . . . . . . . .	160
9.2.	Procedure for planning the income and expenses of the pension fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	163
9.3.	The procedure for drawing up, reviewing and approving the pension fund budget. . . . . . . . . . . . . . . . . . . . . . . . .	168
9.4.	Ways to ensure pension fund financial sustainability. . . . .	171
	Questions for discussion and control. . . . . . . . . . . . . . . .	174
10-section	PROCEDURE FOR THE PENSION FUND REVISION FROM OTHER SOURCES. . . . . . . . . . . . . . . . . . . . . . .	175
10.1.	Repayment of some of the extra-budgetary Pension fund contributions to the pension fund from other source. . . . .	175
10.2.	Procedure of reimbursement for the loss of a breadwinner and disability pensions. . . . . . . . . . . . . . . . . . . . . . . . . .	178
10.3.	Regression Claims Regression. . . . . . . . . . . . . . . . . . . . .	181
10.4.	Procedure for reimbursement of pre-term retirement benefits for unemployed persons. . . . . . . . . . . . . . . . . . .	184
	Questions for discussion and control. . . . . . . . . . . . . . . .	185
11-section	TYPES OF STATE PENSIONS. . . . . . . . . . . . . . . . . . . .	186
11.1.	Types of state pensions. . . . . . . . . . . . . . . . . . . . . . . . .	186
11.2.	General conditions for calculating , assigning and paying state pensions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	189
	Questions for discussion and control. . . . . . . . . . . . . . . .	193
12-section	PROCEDURE FOR ASSIGNMENT CALCULATION AND PAYMENT OF OLDER PENSIONS. . . . . . . . . . . . . . . . .	194
12.1.	Term of appointment of retirement age and the procedure for submitting the documents required for the pension . . .	194
12.2.	The right to retirement on preferential terms. . . . . . . . . .	196
12.3.	Procedure of calculating salary in determining the amount of pension. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	198
12.4.	Procedure for calculating and approving work experience	202

	for pension assignment . . . . . . . . . . . . . . . . . . . . . . . . .
12.5.	Order of appointment and payment of pensions. . . . . . . .	206
12.6.	The procedure for recalculation and payment of retirement age. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	208
	Questions for discussion and control. . . . . . . . . . . . . . . .	Q
13-section	PROCEDURE FOR ASSIGNMENT, CALCULATION AND PAYMENT OF DISABILITY. . . . . . . . . . . . . . . . .	211
13.1.	The need and importance of state social support for persons with disabilities. . . . . . . . . . . . . . . . . . . . . . . . .	211
13.2.	Procedure of assigning Disability Groups to persons with Disabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	214
13.3.	Terms of appointment of disability pensions and the procedure for submitting the documents required for granting pensions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	219
13.4.	Procedure of calculation and appointment of disability pensions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	223
13.5.	The procedure for recalculation and payment of disability pensions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	225
	Questions for discussion and control. . . . . . . . . . . . . . . .	228
14-section	PROCEDURE FOR ASSESSMENT, CALCULATION AND PAYMENT OF LOSSES. . . . . . . . . . . . . . . . . . . . . . . . .	229
14.1.	Citizens pensioners rights for the lost breadwinner. . . . . .	229
14.2.	The procedure for calculating and assigning retirement pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	230
14.3.	The procedure for recalculation and payment of the breadwinner’s loss pensions. . . . . . . . . . . . . . . . . . . . . .	234
	Questions for discussion and control. . . . . . . . . . . . . . . .	236
15-section	MILITARY SERVICES PROPERTY. . . . . . . . . . . . . . .	238
15.1.	Normative and legal bases for servicemen’s retirement benefits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	238
15.2.	Order of payment of military pensions Military servicemen’s financial sources of state pensions. . . . . . . .	239
	Questions for discussion and control. . . . . . . . . . . . . . . .	245
16-section	PENSIONS PERSONNEL SPECIFICATIONS. . . . . . . . .	246
16.1.	Normative and legal bases of pension provision for employees of internal affairs bodies. . . . . . . . . . . . . . . . .	246
16.2.	Order of payment of pensions to employees of lawenforcement bodies. Financial sources of retirement benefits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	248
	Qestions for discussion and control. . . . . . . . . . . . . . . . .
17-section	FACTORS AFFECTING PENSION SUPPORT. . . . . . . .	258
17.1.	Factors affecting the global pension system. . . . . . . . . . .	258
17.2.	Factors affecting the pension system in Uzbekistan . . . . . .	261
	Questions for discussion and control. . . . . . . . . . . . . . . .	263
18-section	PENSION FUND PENSIONS APPOINTMENT AND PAYMENT PROCEDURE. . . . . . . . . . . . . . . . . . . . . . . .	264
18.1.	Essence, tasks and functions of social benefits. . . . . . . . .	264
18.2.	Benefits, Assignment and Payment Procedures for Childhood Disabled Persons and Persons under the age of 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	265
18.3.	Procedures for Assigning Pensions , Assignment and Payment to Older Persons and Disabled Persons. . . . . . . .	270
18.4.	One-time allowance paid to law enforcement officers and military personnel killed or injured in the line of duty. . . . .	275
18.5.	State social insurance benefits: for pregnancy and childbirth; for the birth of a child; for an additional day off; for the funeral. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	282
	Questions for discussion and control. . . . . . . . . . . . . . . .	303
	Glossariy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	305
	List of used literature. . . . . . . . . . . . . . . . . . . . . . . . .	318

1^ Mirziyoyev Sh.M. Erkin va farovon, demokratik O‘zbekiston davlatini birgalikda barpo etamiz. O‘zbekiston Respublikasi Prezidenti lavozimiga kirishish tantanali marosimiga bag‘ishlangan Oliy Majlis palatalarining qo‘shma majlisidagi nutq. – Toshkent: “O‘zbekiston”, 2016. 12-b.

2^ Vahobov A.V., Malikov T.S. Moliya. Darslik. – T.: “Noshir”, 2012. – B. 676.

3^ Allayarov Sh., Toshmuxamedova D. Davlat pensiya ta’minoti. O‘quv qo‘llanma. – T.: “IQTISODMOLIYa”, 2015. – B. 232.

4^ Umurzakov B.X. Pensiya badali soliq to‘lovlaridan nima bilan farqlanadi? – T.: “Iqtisodiyot va innovatsion texnologiyalar” ilmiy elektron jurnali. 1-son, 2011. – B. 5.

5^ Jun Peng. State and Local Pension Fund Management. (Public Administration and Public Policy) 0th Edition. USA: Publisher: Auerbach Publications (August 21, 2008). – P. 2-5.

6^ Mamatov B.S. Pensiya jamg‘armasi faoliyati. – T.: “Barkamol fayz media”, 2017. – B. 13.

7^ Борисенко Н.Ю. Пенсионное обеспечение. Учебник. М.: «Дашков и К*». 2009. – C. 32-35.

8^ “O‘zbekiston Respublikasini yanada rivojlantirish bo‘yicha Harakatlar strategiyasi to‘g‘risida”gi O‘zbekiston Respublikasi Prezidentining 2017-yil 7-fevraldagi PF-4947-sonli Farmoni.

9^ O’zbekiston Milliy Ensiklopediyasi. – T.: “O’ME” Davlat ilmiy nashriyoti, 2001. 2-tom. – B. 69.

10^ http://www.hrsdc.gc.ca/en/isp/common/hrsdc/ris/rismain.shtml.

11^ http://www.hrsdc.gc.ca/en/isp/common/hrsdc/ris/rismain.shtml.

12^ Pensiya muammosi. // “O‘zbekiston ovozi” gazetasi, 2015-yil 24-sentyabr, 113-son. ¹³ http://delo.ua/world/v-evrosojuze-povysit-pensionny-140894/ © delo.ua.

13^ Ichki ishlar organlari xodimlariga pensiya va nafaqa tayinlash hamda to‘lash tartibi to‘g‘risida Yo‘riqnoma (O‘zbekiston Respublikasi Adliya vazirligi tomonidan 2018-yil 1-martda 2977-son bilan ro‘yxatdan o‘tkazilgan). Sudyalar va ularning oila a’zolari pensiya ta’minoti shartlari, me’yorlari hamda tartibi to‘g‘risida Nizom (O‘zbekiston Respublikasi Vazirlar Mahkamasining 2019-yil 9-yanvardagi “Sudyalar va ularning oila a’zolari pensiya ta’minoti shartlari, me’yorlari hamda tartibi to‘g‘risidagi nizomni tasdiqlash haqida”gi 11-sonli qarori).

14^ O’zbekiston Respublikasi Vazirlar Mahkamasining 2004-yil 21-dekabrdagi “Fuqarolarning jamg’arib boriladigan pensiya ta’minoti to’g’risida”gi O’zbekiston Respublikasi qonunini amalga oshirish choratadbirlari haqida”gi 595-sonli Qarorining 1 va 2-bandlari.

15^ Mamatov B., Ametova F. Jamg’arib boriladigan pensiya tizimi daromadlari va xarajatlari mutanosibligini ta’minlash. “Iqtisod va moliya” ilmiy-amaliy jurnali, 2-son, 2018-yil. – B. 41-49.

16^ O’zbekiston Respublikasining 2004-yil 2-dekabrdagi “Fuqarolarning jamg’arib boriladigan pensiya ta’minoti to’g’risida”gi Qonuni va mualliflar Allayarov Sh., Toshmuxamedova D. Davlat pensiya ta’minoti. O’quv qo’llanma. – T.: “IQTISOD-MOLIYA”, 2015. materiallari asosida tuzilgan.

17^ “Xalq banki tomonidan fuqarolarni jamg’arib boriladigan pensiya tizimida shaxsan hisobga olishni yuritish tartibi to’g’risida”gi, “Fuqarolarning Xalq bankidagi shaxsiy jamg’arib boriladigan pensiya hisobvaraqlarini ochish va yuritish hamda ularga majburiy va ixtiyoriy badallarni to’lash tartibi to’g’risida”gi, “Fuqarolarning shaxsiy jamg’arib boriladigan pensiya hisobvaraqlaridan mablag’ to’lash tartibi to’g’risida”gi hamda “Jamg’arib boriladigan pensiya daftarchasi to’g’risida”gi Nizomlar.

18^ Mamatov B., Ametova F. Jamg’arib boriladigan pensiya tizimi daromadlari va xarajatlari mutanosibligini ta’minlash. “Iqtisod va moliya” ilmiy-amaliy jurnali, 2-son, 2018. – B. 41-49.

19^ O‘zbekiston Respublikasi Prezidentining 2018-yil 29-iyundagi “O‘zbekiston Respublikasining soliq siyosatini takomillashtirish kontseptsiyasi to‘g‘risida”gi PF-5468-sonli Farmoni; O‘zbekiston Respublikasi Prezidentning 2018-yil 12-dekabrdagi “Fuqarolarning pensiya ta’minoti tizimi samaradorligini oshirish va pensionerlarni ijtimoiy qo‘llab-quvvatlashni kuchaytirishga oid qo‘shimcha chora-tadbirlar to‘g‘risida”gi PF5597-son Farmoni; O‘zbekiston Respublikasi Prezidentining 2018-yil 26-dekabrdagi “2019 yilgi asosiy makroiqtisodiy ko‘rsatkichlari prognozi va davlat byudjeti parametrlari hamda 2020-2021 yillarga byudjet mo‘ljallari to‘g‘risida”gi PP-4086-sonli Qarori.

20^ Abdullayev Z.A. Xorijiy davlatlarda pensiya ta’minoti tizimini isloh qilish muammolari. “Pensiya ta’minoti tizimini rivojlantirish istiqbollari” mavzusidagi Respublika ilmiy-amaliy konferensiya materiallari to‘plami. – T.:Universitet. 2014.

21^ O‘zbekiston aholisi-2017. O‘zbekiston Respublikasi Davlat statistika qo‘mitasi. Statistik to‘plam. 18-bet. 2017-yil ko‘rsatkichlari prognozlari http://stat.uz/statinfo/demograficheskie-dannye manbadan olingan.

22^ O’lmasov A., Vahobov A. Iqtisodiyot nazariyasi. Darslik. Sharq. 2006.-475 B.

23^ Kasimova G.A. Ijtimoiy siyosatning asosiy yo’nalishlari. Monografiya. – T.: IQTISOD-MOLIYA. 2008. – 118 b.

24^ Ilmiy adabiyotlar asosida mualliflar tomonidan shakllantirildi.

25^ Mamatov B.S. Pensiya jamg‘armasi faoliyati. O‘quv qo‘llanma. – T.: “Barkamol fayz media”, 2017. – 280 b.

26^ O’zbekiston Respublikasi Prezidentining 2019 yil 12 iyuldagi “Ish haqi, pensiyalar, stipendiyalar va nafaqalar miqdorini oshirish to’g’risida”gi PF-5765-son Farmoni.

27^ “O‘zbekiston milliy entsiklopediyasi” Davlat ilmiy nashriyoti.- Toshkent. 2002. – B. 369. ²⁹ http://marifat.uz/marifat/ruknlar/rasmiy/1459.htm.

28^ O’zbekiston Respublikasining Byudjet kodeksi (O’zbekiston Respublikasi qonun hujjatlari to’plami, 2013y., 52-I-son) 46-modda. 2013-yil 26-dekabrda qabul qilingan.

29^ http://uza.uz/oz/society/pensiya-t-lovida-mutlo-zgarishlar-effektias-11-01-2019?sphrase_id=689225. ³² http://uza.uz/oz/society/pensiya-tizimida-anday-zgarishlar-b-ldi-08-02-2019.

30^ http://uza.uz/oz/society/pensiya-t-lovida-mutlo-zgarishlar-effektias-11-01-2019?sphrase_id=689225.

31^ http://hordiq.uz/2019/02/09/uzbekistonda-pensiya-va-nafaqa-oluvchilar-soni-3-4859-ming-nafar-etgan.

32^ O‘zbekiston Respublikasi Prezidentining 2017-yil 2-fevraldagi “Ish haqi, pensiya, nafaqa va stipendiyalarni to‘lash mexanizmini takomillashtirishga doir qo‘shimcha chora-tadbirlar to‘g‘risida”gi qaroriga Sharh.

33^ O‘zbekiston Respublikasi Prezidentining 2018-yil 26-dekabrdagi “O‘zbekiston Respublikasining 2019 yilgi asosiy makroiqtisodiy ko‘rsatkichlari prognozi va Davlat byudjeti parametrlari hamda 2020-2021 yillarga byudjet mo‘ljallari to‘g‘risida”gi PQ-4086-sonli Qarorining 4-ilovasi. “Soliq plyus” gazetasi. – Toshkent, 15.01.2019 y. – B. 16.

34^ “O‘zbekiston Respublikasi Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamg‘armasi to‘g‘risidagi nizomni tasdiqlash haqida”gi O‘zbekiston Respublikasi Vazirlar Mahkamasining 2010-yil 19fevraldagi 30-sonli qarori.

35^ “O‘zbekiston Respublikasi Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamg‘armasi to‘g‘risidagi nizomni tasdiqlash haqida”gi O‘zbekiston Respublikasi Vazirlar Mahkamasining 2010-yil 19fevraldagi 30-sonli qarori.

36^ “O‘zbekiston Respublikasi Moliya vazirligining Davlat moliyaviy nazorati bosh boshqarmasi to‘g‘risidagi nizomni tasdiqlash haqida”gi O‘zbekiston Respublikasi Vazirlar Mahkamasining 2017-yil 24-oktyabrdagi 870-sonli qarorining 1-ilovasi “O‘zbekiston Respublikasi Moliya vazirligining Davlat moliyaviy nazorati bosh boshqarmasi to‘g‘risida”gi Nizom.

37^ www.interfinanse.uz. (“Xalqaro moliya va hisob” ilmiy elektron jurnali).

38^ Jun Peng. State and Local Pension Fund Management. – USA.: “Auerbach Publications”, 2008. – P. 65.

39^ http://www.hrsdc.gc.ca/en/isp/common/hrsdc/ris/rismain.shtml.

40^ http://www.hrsdc.gc.ca/en/isp/common/hrsdc/ris/rismain.shtml.

41^ http://delo.ua/world/v-evrosojuze-povysit-pensionny-140894/ © delo.ua.

42^ “Chet elda ishlayotgan O‘zbekiston Respublikasi fuqarolari hamda ish vaqtini hisobga olib bo‘lmaydigan shaxslarning ayrim toifalari tomonidan O‘zbekiston Respublikasi Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamg‘armasiga sug‘urta badallari to‘lash tartibini, shuningdek ularning pensiyani hisoblash uchun olinadigan ish stajini va ish haqi miqdorini hisobga olish tartibi to‘g‘risidagi nizomni tasdiqlash haqida”gi O‘zbekiston Respublikasi Vazirlar Mahkamasining 2016-yil 22-fevraldagi 46-sonli qarori.

43^ “Chet elda ishlayotgan O‘zbekiston Respublikasi fuqarolari hamda ish vaqtini hisobga olib bo‘lmaydigan shaxslarning ayrim toifalari tomonidan O‘zbekiston Respublikasi Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamg‘armasiga sug‘urta badallari to‘lash tartibini, shuningdek ularning pensiyani hisoblash uchun olinadigan ish stajini va ish haqi miqdorini hisobga olish tartibi to‘g‘risidagi nizomni tasdiqlash haqida” O‘zbekiston Respublikasi Vazirlar Mahkamasining 2016-yil 22-fevraldagi 46-sonli qarori. ⁴⁷ “Fermer, dehqon xo‘jaliklari va tomorqa er egalari faoliyatini takomillashtirish bo‘yicha qo‘shimcha chora-tabirlar to‘g‘risida”gi O‘zbekiston Respublikasi Prezidentining 2018-yil 26-apreldagi qarori, 14-bandi. ⁴⁸ “Fermer, dehqon xo‘jaliklari va tomorqa er egalari faoliyatini takomillashtirish bo‘yicha qo‘shimcha chora-tabirlar to‘g‘risida”gi O‘zbekiston Respublikasi Prezidentining 2018-yil 26-apreldagi qarori, 14-bandi. ⁴⁹ “Fermer, dehqon xo‘jaliklari va tomorqa er egalari faoliyatini takomillashtirish bo‘yicha qo‘shimcha chora-tabirlar to‘g‘risida”gi O‘zbekiston Respublikasi Prezidentining 2018-yil 26-apreldagi qarori.

44^ “O‘zbekiston Respublikasining soliq siyosatini takomillashtirish kontseptsiyasi to‘g‘risida”gi O‘zbekiston Respublikasi Prezidentining 2018-yil 29-iyundagi PF-5468-sonli Farmoni, 2-bandi.

45^ “Fuqarolarning pensiya ta’minoti tizimi samaradorligini oshirish va pensionerlarni ijtimoiy qo‘llabquvvatlashni kuchaytirishga oid qo‘shimcha chora-tadbirlar to‘g‘risida”gi 2018-yil 12-dekabrdagi PF-5597sonli O‘zbekiston Respublikasi Prezidentining Farmoni, 5-bandi.

46^ “O‘zbekiston Respublikasining 2019 yilgi asosiy makroiqtisodiy ko‘rsatkichlari prognozi va Davlat byudjeti parametrlari hamda 2020-2021 yillarga byudjet mo‘ljallari to‘g‘risida”gi O‘zbekiston Respublikasi Prezidentining 2018-yil 26-dekabr, PQ-4086-sonli Qarori, 5-bandi.

47^ “O‘zbekiston Respublikasining 2019 yilgi asosiy makroiqtisodiy ko‘rsatkichlari prognozi va Davlat byudjeti parametrlari hamda 2020-2021 yillarga byudjet mo‘ljallari to‘g‘risida”gi O‘zbekiston Respublikasi Prezidentining 2018-yil 26-dekabr, PQ-4086-sonli Qarori, 25-26-bandi.

48^ “O‘zbekiston Respublikasining 2019 yilgi asosiy makroiqtisodiy ko‘rsatkichlari prognozi va Davlat byudjeti parametrlari hamda 2020-2021 yillarga byudjet mo‘ljallari to‘g‘risida”gi O‘zbekiston Respublikasi Prezidentining 2018-yil 26-dekabr, PQ-4086-sonli Qarori, 28-bandi.

49^ “O‘zbekiston Respublikasining 2019 yilgi asosiy makroiqtisodiy ko‘rsatkichlari prognozi va Davlat byudjeti parametrlari hamda 2020-2021 yillarga byudjet mo‘ljallari to‘g‘risida”gi O‘zbekiston Respublikasi Prezidentining 2018-yil 26-dekabrdagi PQ-4086-sonli Qarori, 4-ilova.

50^ “O‘zbekiston Respublikasining 2019 yilgi asosiy makroiqtisodiy ko‘rsatkichlari prognozi va Davlat byudjeti parametrlari hamda 2020-2021 yillarga byudjet mo‘ljallari to‘g‘risida”gi O‘zbekiston Respublikasi Prezidentining 2018-yil 26-dekabrdagi PQ-4086-sonli Qarori, 4-ilova.

51^ “O‘zbekiston Respublikasi Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamg‘armasi to‘g‘risidagi nizomni tasdiqlash haqida”gi O‘zbekiston Respublikasi Vazirlar Mahkamasining 2010-yil 19fevraldagi 30-sonli qarori ilovasi, 3-bo‘lim.

52^ O‘zbekiston Respublikasi Prezidentining 2017-yil 7-fevraldagi “O‘zbekiston Respublikasini yanada rivojlantirish bo‘yicha Harakatlar strategiyasi to‘g‘risida”gi PF-4947-sonli Farmoni.

53^ O‘zbekiston Respublikasining Prezidenti Sh.Mirziyoyevning O‘zbekiston Respublikasi Konstitutsiyasi qabul qilinganining 24-yilligiga bag‘ishlangan tantanali marosimdagi ma’ruzasi: Qonun ustuvorligi va inson manfaatlarini ta’minlash – Yurt taraqqiyoti va xalq farovonligining garovi. 07.12.2016-yil. (www.uza.uz).

54^ Richard Allen, Dimitar Radev. Extrabudgetary Funds. Fiscal Affairs Department. 2010. –P.1-2.

55^ Nurmuxamedova B., Kabirova N. Moliya. – Toshkent: “Tasvir”, 2014. 149-b.

56^ Vahobov A. Bozor munosabatlari tizimidagi ijtimoiy fondlar. – Toshkent: “SHARQ”, 2013. 117-b. ⁶³ Дробозина Л.А. Финансы: Учебное пособие. – Москва: “ЮНИТИ”, 2005. – С. 20.

57^ http://old.mehnat.uz/cyrl/newnews/reviews.

58^ Bandlikka ko'maklashish davlat jamg'armasining ma’lumotlari asosida muallif tomonidan tuzildi.

59^ “O‘zbekiston Respublikasi Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamg‘armasi to‘g‘risidagi nizomni tasdiqlash haqida”gi O‘zbekiston Respublikasi Vazirlar Mahkamasining 2010-yil 19fevraldagi 30-sonli qarori, 10-bandi.

60^ O‘zbekiston Respublikasi Prezidentining 2018-yil 29-iyundagi “O‘zbekiston Respublikasining soliq siyosatini takomillashtirish kontseptsiyasi to‘g‘risida”gi Farmoni, 2-xatboshi, 3-bandi

61^ O‘zbekiston Respublikasi Prezidentining 2018-yil 29-iyundagi “O‘zbekiston Respublikasining soliq siyosatini takomillashtirish kontseptsiyasi to‘g‘risida”gi Farmoni, 2-xatboshi, 3-bandi

62^ O‘zbekiston Respublikasi Prezidentining 2018-yil 26-apreldagi “Fermer, dehqon xo‘jaliklari va tomorqa er egalari faoliyatini takomillashtirish bo‘yicha qo‘shimcha chora-tabirlar to‘g‘risida”gi Qarori, 14-xatboshi, 3-bandi.

63^ O‘zbekiston Respublikasi Prezidentining 2018-yil 26-apreldagi “Fermer, dehqon xo‘jaliklari va tomorqa er egalari faoliyatini takomillashtirish bo‘yicha qo‘shimcha chora-tabirlar to‘g‘risida”gi Qarori, 14-xatboshi, 1-bandi.

64^ O‘zbekiston Respublikasi Vazirlar mahkamasining 2016-yil 22-fevraldagi “Chet elda ishlayotgan O‘zbekiston Respublikasi fuqarolari hamda ish vaqtini hisobga olib bo‘lmaydigan shaxslarning ayrim toifalari tomonidan O‘zbekiston Respublikasi Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamg‘armasiga sug‘urta badallari to‘lash tartibini, shuningdek ularning pensiyani hisoblash uchun olinadigan ish stajini va ish haqi miqdorini hisobga olish tartibi to‘g‘risidagi nizomni tasdiqlash haqida”gi Qarori, 1-2-ilovalar.

65^ O‘zbekiston Respublikasi Vazirlar mahkamasining 2016-yil 22-fevraldagi “Chet elda ishlayotgan O‘zbekiston Respublikasi fuqarolari hamda ish vaqtini hisobga olib bo‘lmaydigan shaxslarning ayrim toifalari tomonidan O‘zbekiston Respublikasi Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamg‘armasiga sug‘urta badallari to‘lash tartibini, shuningdek ularning pensiyani hisoblash uchun olinadigan ish stajini va ish haqi miqdorini hisobga olish tartibi to‘g‘risidagi nizomni tasdiqlash haqida”gi Qarori, 1-2-ilovalar.

66^ O‘zbekiston Respublikasi Vazirlar Mahkamasining 2016-yil 22-fevraldagi “Chet elda ishlayotgan O‘zbekiston Respublikasi fuqarolari hamda ish vaqtini hisobga olib bo‘lmaydigan shaxslarning ayrim toifalari tomonidan O‘zbekiston Respublikasi Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamg‘armasiga sug‘urta badallari to‘lash tartibini, shuningdek ularning pensiyani hisoblash uchun olinadigan ish stajini va ish haqi miqdorini hisobga olish tartibi to‘g‘risidagi nizomni tasdiqlash haqida”gi Qarori, 1-2-ilovalar.

67^ O‘zbekiston Respublikasi Vazirlar mahkamasining 2016-yil 22-fevraldagi “Chet elda ishlayotgan O‘zbekiston Respublikasi fuqarolari hamda ish vaqtini hisobga olib bo‘lmaydigan shaxslarning ayrim toifalari tomonidan O‘zbekiston Respublikasi Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamg‘armasiga sug‘urta badallari to‘lash tartibini, shuningdek ularning pensiyani hisoblash uchun olinadigan ish stajini va ish haqi miqdorini hisobga olish tartibi to‘g‘risidagi nizomni tasdiqlash haqida”gi Qarori, 1-2-ilovalar.

68^ O‘zbekiston Respublikasi Prezidentining 2018-yil 26-dekabrdagi “O‘zbekiston Respublikasining 2019 yilgi asosiy makroiqtisodiy ko‘rsatkichlari prognozi va Davlat byudjeti parametrlari hamda 2020-2021 yillarga byudjet mo‘ljallari to‘g‘risida”gi PQ-4086-sonli Qarori.

69^ O‘zbekiston Respublikasi Prezidentining 2018-yil 26-dekabrdagi “O‘zbekiston Respublikasining 2019 yilgi asosiy makroiqtisodiy ko‘rsatkichlari prognozi va Davlat byudjeti parametrlari hamda 2020-2021 yillarga byudjet mo‘ljallari to‘g‘risida”gi PQ-4086-sonli Qarori.

70^ O‘zbekiston Respublikasi Prezidentining 2018-yil 26-dekabrdagi “O‘zbekiston Respublikasining 2019 yilgi asosiy makroiqtisodiy ko‘rsatkichlari prognozi va Davlat byudjeti parametrlari hamda 2020-2021 yillarga byudjet mo‘ljallari to‘g‘risida”gi PQ-4086-sonli Qarori, 7-ilova

71^ O‘zbekiston Respublikasi Prezidentining 2018-yil 26-dekabrdagi “O‘zbekiston Respublikasining 2019 yilgi asosiy makroiqtisodiy ko‘rsatkichlari prognozi va Davlat byudjeti parametrlari hamda 2020-2021 yillarga byudjet mo‘ljallari to‘g‘risida”gi PQ-4086-sonli Qarori.

72^ “Chet elda ishlayotgan O‘zbekiston Respublikasi fuqarolari hamda ish vaqtini hisobga olib bo‘lmaydigan shaxslarning ayrim toifalari tomonidan O‘zbekiston Respublikasi Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamg‘armasiga sug‘urta badallari to‘lash tartibini, shuningdek ularning pensiyani hisoblash uchun olinadigan ish stajini va ish haqi miqdorini hisobga olish tartibi to‘g‘risida”gi Nizom. 2016yil 22-fevral, 46-son.

73^ O'zbekiston Respublikasining 2004-yil 2-dekabrdagi “Fuqarolarning jamg’arib boriladigan pensiya ta’minoti to’g’risida”gi 702-II-son Qonuni.

74^ O’zbekiston Respublikasi Prezidentining 2018-yil 13-oktyabrdagi “Ish haqi, pensiyalar, stipendiyalar va nafaqalar miqdorini oshirish to’g’risida”gi PF-5553-son Farmoni.

75^ O'zbekiston Respublikasi moliya vazirining 2011-yil 14-oktyabrdagi 63-sonli buyrug’iga asosan tasdiqlangan “Pensiya ishlarini rasmiylashtirish va yuritish tartibi hamda pensiya hujjatlarining shakllari va ularni to‘ldirish qoidalari to’g’risida”gi Yo’riqnoma.

76^ O’zbekiston Respublikasi Vazirlar Mahkamasining 1994-yil 12-maydagi “Imtiyozli shartlarda pensiyaga chiqish huquqini beruvchi ishlab chiqarishlar, muassasalar, ishlar, kasblar, lavozimlar va ko’rsatkichlarning ro’yxatini tasdiqlash to’g’risida”gi 250-sonli qarori

77^ O‘zbekiston Respublikasi Prezidentning 2018-yil 12-dekabrdagi “Fuqarolarning pensiya ta’minoti tizimi samaradorligini oshirish va pensionerlarni ijtimoiy qo‘llab-quvvatlashni kuchaytirishga oid qo‘shimcha chora-tadbirlar to‘g‘risida”gi PF-5597-son Farmoni.

78^ O‘zbekiston Respublikasining 2008-yil 11-iyuldagi “O‘zbekiston Respublikasida nogironlarni ijtimoiy himoya qilish to‘g‘risida”gi O‘RQ-162-son Qonuni.

79^ International Desability Alliance – Xalqaro nogironlik ittifoqi ma’lumotlari asosida. Manba:
www.internationaldisabilityalliance.org

80^ Inson huquqlari bo‘yicha xalqaro shartnomalar. – T.: “Adolat”, 2004. – B.35.

81^ O‘zbekiston Respublikasining 2008-yil 11-iyul, O‘RQ-162-son “O‘zbekiston Respublikasida nogironlarni ijtimoiy himoya qilish to‘g‘risida”gi Qonuniga asosan tuzildi.

82^ O‘zbekiston Respublikasi Vazirlar Mahkamasining 2011-yil 1-iyuldagi 195-sonli Qaroriga asosan tasdiqlangan “Fuqarolarni tibbiy-mehnat ekspert komissiyalarida tibbiy ko‘rikdan o‘tkazish tartibi to‘g’risida nizom”ga ko‘ra ishlab chiqildi.

83^ O‘zbekiston Respublikasi Vazirlar Mahkamasining 2011-yil 1-iyuldagi 195-sonli Qaroriga asosan tasdiqlangan “Fuqarolarni tibbiy-mehnat ekspert komissiyalarida tibbiy ko‘rikdan o‘tkazish tartibi to‘g’risida nizom”ga ko‘ra mualliflar tomonidan ishlab chiqildi.

84^ O‘zbekiston Respublikasi Vazirlar Mahkamasining 2011-yil 1-iyuldagi 195-sonli Qaroriga asosan tasdiqlangan “Fuqarolarni tibbiy-mehnat ekspert komissiyalarida tibbiy ko‘rikdan o‘tkazish tartibi to‘g’risida nizom”ga ko‘ra mualliflar tomonidan ishlab chiqildi.

85^ Davlat pensiya ta’minoti tizimini isloh etish konsepsiyasi loyihasiga asosan ishlab chiqilgan. Manba: www.pfru.uz – byudjetdan tashqari Pensiya jamg’armasining rasmiy veb sayti.

86^ O‘zbekiston Respublikasining 1993-yil 3-sentyabrdagi “Fuqarolarning davlat pensiya ta’minoti to‘g’risida”gi Qonunning 17-moddasi.

87^ O‘zbekiston Respublikasining 1993-yil 3-sentyabrdagi “Fuqarolarning davlat pensiya ta’minoti to‘g’risida”gi Qonunning 17-moddasi.

88^ O’zbekiston Respublikasi Prezidentining 2018-yil 13-oktyabrdagi “Ish haqi, pensiyalar, stipendiyalar va nafaqalar miqdorini oshirish to’g’risida”gi PF-5553-son Farmoni.

89^ O‘zbekiston Respublikasining 1993-yil 3-sentyabrdagi “Fuqarolarning davlat pensiya ta’minoti to‘g‘risida”gi Qonunining 29-moddasi.

90^ O’zbekiston Respublikasi Prezidentining 2018-yil 13-oktyabrdagi “Ish haqi, pensiyalar, stipendiyalar va nafaqalar miqdorini oshirish to’g’risida”gi PF-5553-son Farmoni.

91^ O‘zbekiston Respublikasining 1993-yil 3-sentyabrdagi “Fuqarolarning davlat pensiya ta’minoti to‘g‘risida”gi Qonuniga ko’ra ishlab chiqilgan.