Regulometer measures what rules cost the people who have to follow them. Our first example: Uzbekistan's E-aktiv asset-reporting rule.
Regulometer qoidalarga rioya qilishga majbur bo'lganlar uchun ular qancha turishini o'lchaydi. Birinchi misolimiz: O'zbekistonning E-aktiv aktivlar hisoboti qoidasi.
Regulometer turns a law's hidden paperwork into numbers anyone can read, question and improve.
Rules are debated for their goals. Their cost to the people who must follow them is rarely counted.
One hour a day sounds harmless. Across 100,000 businesses it is 25 million hours a year.
When costs are visible, lawmakers can compare options, like daily or weekly reporting, before a rule is adopted.
Regulometer qonunning yashirin qog'ozbozligini har kim o'qiy oladigan, tekshira oladigan va yaxshilay oladigan raqamlarga aylantiradi.
Qoidalar maqsadi bo'yicha muhokama qilinadi. Unga amal qiluvchilar uchun xarajati kamdan-kam hisoblanadi.
Kuniga bir soat zararsiz tuyuladi. 100 000 ta biznes miqyosida bu yiliga 25 million soat.
Xarajat ko'rinsa, qonun chiqaruvchilar qoida qabul qilinishidan oldin variantlarni, masalan kunlik yoki haftalik hisobotni, solishtira oladi.
Uzbekistan's Cabinet of Ministers Resolution No. 595 (adopted December 22, 2021, in force from January 1, 2022) requires VAT payers, and companies with more than 50% state ownership, to record their fixed assets, intangible assets and inventory in the tax authority's electronic system, E-aktiv. Its main goal is tax transparency: tax officials can follow how assets and stock move and spot sham transactions. What this costs businesses in staff time, especially smaller ones without automated systems, is the question this page tries to answer.
To measure this friction, we use the Standard Cost Model (SCM). The SCM calculates the administrative burden of a regulation using a strict macroeconomic formula:
To calculate the burden of Resolution No. 595, we establish baseline economic metrics for Small and Medium Enterprises (SMEs):
| Obligation (IO) | Time | Frequency | Cost per SME | Macroeconomic Cost |
|---|---|---|---|---|
| IO 1: Daily Logging | 1.0 hr | 250/yr | 10,000,000 UZS | 1,000,000,000,000 UZS |
| IO 2: Monthly Recon | 3.0 hrs | 12/yr | 1,440,000 UZS | 144,000,000,000 UZS |
| Annual Burden | 11,440,000 UZS | 1,144,000,000,000 UZS |
The mandatory E-aktiv system was introduced with good intentions—to increase tax transparency and combat the shadow economy. However, as our Standard Cost Model analysis reveals, the implementation mechanism carries a massive, unmeasured economic consequence.
Under our assumptions about daily data entry, this single regulation creates 286 hours of new administrative burden per business, per year. Across the estimated 100,000 affected enterprises, this translates to an annual macroeconomic deadweight loss of 1.144 Trillion UZS (approximately $90 Million USD). This is capital and human labor diverted directly from business growth into regulatory paperwork.
This case study exposes a critical gap in Uzbekistan’s current legislative process: laws are drafted without empirical cost-benefit analysis. We cannot manage what we do not measure. This is exactly why the Regulometer is necessary. By adopting international frameworks for compliance cost measurement and building digital civic-tech tools to calculate these burdens automatically, we can help policymakers design smarter, more efficient regulations that protect the economy while achieving government goals.
O'zbekiston Respublikasi Vazirlar Mahkamasining 595-son qarori (2021-yil 22-dekabrda qabul qilingan, 2022-yil 1-yanvardan kuchga kirgan) QQS to'lovchilarini va davlat ulushi 50 foizdan ortiq bo'lgan yuridik shaxslarni asosiy vositalari, nomoddiy aktivlari va tovar-moddiy zaxiralarini soliq organlarining elektron tizimi — E-aktivda qayd etishga majbur qiladi. Asosiy maqsadi soliq shaffofligi: soliq xodimlari aktivlar va zaxiralar harakatini kuzatib, soxta operatsiyalarni aniqlay oladi. Bu biznesga, ayniqsa avtomatlashtirilgan tizimi yo'q kichik kompaniyalarga, qancha ish vaqti sarflatishi — ushbu sahifa javob izlayotgan savol.
Ushbu qiyinchilikni o'lchash uchun biz Standart Xarajatlar Modelidan (SCM) foydalanamiz:
| Majburiyat (IO) | Vaqt | Chastota | KOB xarajati | Makroiqtisodiy Xarajat |
|---|---|---|---|---|
| IO 1: Kunlik kiritish | 1.0 soat | 250/yil | 10,000,000 so'm | 1,000,000,000,000 so'm |
| IO 2: Oylik taqqoslash | 3.0 soat | 12/yil | 1,440,000 so'm | 144,000,000,000 so'm |
| Yillik Yuk | 11,440,000 so'm | 1,144,000,000,000 so'm |
Majburiy E-aktiv tizimi yaxshi niyatlar bilan — soliq shaffofligini oshirish va xufiyona iqtisodiyotga qarshi kurashish maqsadida joriy etilgan. Biroq, bizning Standart Xarajatlar Modeli tahlilimiz shuni ko'rsatadiki, amalga oshirish mexanizmi ulkan, o'lchanmagan iqtisodiy oqibatlarni keltirib chiqaradi.
Kunlik ma'lumot kiritish haqidagi taxminlarimizga ko'ra, ushbu yagona qoida har bir biznes uchun yiliga 286 soatlik yangi ma'muriy yuk yaratadi. Taxmin qilingan 100 000 ta qamrab olingan korxona miqyosida bu yillik makroiqtisodiy yo'qotishni 1,144 Trillion so'mni (taxminan 90 million AQSh dollari) tashkil etadi. Bu biznesni rivojlantirishdan to'g'ridan-to'g'ri me'yoriy qog'ozbozlikka yo'naltirilgan kapital va inson mehnatidir.
Ushbu amaliy tadqiqot O'zbekistonning joriy qonun ijodkorligi jarayonidagi muhim bo'shliqni ochib beradi: qonunlar empirik xarajat-foyda tahlilisiz ishlab chiqilmoqda. Biz o'lchay olmaydigan narsani boshqara olmaymiz. Aynan shuning uchun ham Regulometer juda muhimdir. Muvofiqlik xarajatlarini o'lchash kabi xalqaro tizimlarni qabul qilish va bu yuklarni avtomatik ravishda hisoblaydigan raqamli "civic-tech" vositalarini yaratish orqali biz siyosatchilarga davlat maqsadlariga erishish bilan birga iqtisodiyotni himoya qiladigan aqlliroq va samaraliroq qoidalar ishlab chiqishda yordam bera olamiz.
Drag the sliders to simulate how changing reporting frequencies or exempting businesses impacts the national economy.
The simulator lets you test any combination. Here are five scenarios, all at 40,000 UZS per hour. They are illustrations of the model, not proposals or forecasts.
| Scenario | Hours / SME / yr | Cost per SME (UZS) | Total (UZS bn) | Total (USD m) |
|---|---|---|---|---|
| Baseline: 1 h daily + 3 h monthly, 100,000 firms | 286 | 11,440,000 | 1,144 | 90.1 |
| Half the firms exempt (50,000 covered) | 286 | 11,440,000 | 572 | 45.0 |
| Automated daily entry (15 min a day) | 98.5 | 3,940,000 | 394 | 31.0 |
| Weekly instead of daily entry (1 h a week) | 88 | 3,520,000 | 352 | 27.7 |
| Monthly reconciliation only | 36 | 1,440,000 | 144 | 11.3 |
USD at 12,700 UZS per dollar. Weekly entry is counted as 52 sessions a year.
A rule like E-aktiv may bring benefits too: more tax collected, fewer sham deals, a better view of the economy. Those are not measured here. A full impact assessment weighs both sides.
Time per task, wages and the number of firms are our estimates. Real timing studies with accountants would make the numbers stronger. The simulator is built so that anyone can swap in better data.
A shop with 20 stock lines and a distributor with 20,000 do not spend the same time. A later version could split firms by size and sector.
IO 3, setting up E-aktiv with 1C and training staff, is listed but not priced in the totals. Adding it would raise the first-year cost.
No. It is the result of a model. If the assumptions are right, the cost is about that size. Move the sliders to see how fast it changes, and treat the result as an order of magnitude.
No. The goal of tax transparency is legitimate. Regulometer only asks a narrower question: what does the way the rule is carried out cost the people who follow it, and could the same goal be reached more cheaply?
It is based on an average accountant's salary plus 25% overhead. It is an estimate. If you have better wage data for your sector, change the tariff slider.
From law-firm summaries of Resolution No. 595, not from the official text. Always check lex.uz for the exact wording before relying on a date or duty.
Yes. Any rule that creates recurring paperwork can be broken into obligations and priced the same way. E-aktiv is simply the first example.
Simulyator istalgan kombinatsiyani sinash imkonini beradi. Quyida soatiga 40 000 so'mlik tarifda beshta stsenariy. Ular modelning misollari, taklif yoki prognoz emas.
| Stsenariy | Soat / KOB / yil | KOB xarajati (so'm) | Jami (mlrd so'm) | Jami (mln USD) |
|---|---|---|---|---|
| Asosiy: kuniga 1 soat + oyiga 3 soat, 100 000 korxona | 286 | 11 440 000 | 1 144 | 90,1 |
| Korxonalarning yarmi ozod (50 000 ta qamrab olingan) | 286 | 11 440 000 | 572 | 45,0 |
| Avtomatlashtirilgan kunlik kiritish (kuniga 15 daqiqa) | 98,5 | 3 940 000 | 394 | 31,0 |
| Kunlik o'rniga haftalik kiritish (haftasiga 1 soat) | 88 | 3 520 000 | 352 | 27,7 |
| Faqat oylik taqqoslash | 36 | 1 440 000 | 144 | 11,3 |
USD 1 dollar = 12 700 so'm kursida. Haftalik kiritish yiliga 52 marta deb hisoblangan.
E-aktiv kabi qoida foyda ham keltirishi mumkin: ko'proq soliq yig'ilishi, soxta bitimlarning kamayishi, iqtisodiyotga aniqroq nazar. Ular bu yerda o'lchanmagan. To'liq ta'sir baholash ikkala tomonni tortadi.
Vazifaga ketadigan vaqt, ish haqi va korxonalar soni bizning baholarimiz. Buxgalterlar bilan o'tkaziladigan haqiqiy vaqt o'lchovlari raqamlarni kuchaytirardi. Simulyator har kim yaxshiroq ma'lumotni qo'ya olishi uchun qurilgan.
20 turdagi tovari bor do'kon va 20 000 turdagi tovari bor distribyutor bir xil vaqt sarflamaydi. Keyingi versiya korxonalarni hajmi va sohasi bo'yicha ajratishi mumkin.
IO 3, ya'ni E-aktivni 1C bilan ulash va xodimlarni o'qitish, ro'yxatda bor, lekin jamiga qo'shilmagan. Uni qo'shish birinchi yil xarajatini oshirardi.
Yo'q. Bu modelning natijasi. Taxminlar to'g'ri bo'lsa, xarajat taxminan shu hajmda bo'ladi. Slayderlarni siljitib, u qanchalik tez o'zgarishini ko'ring va natijani tartib darajasi sifatida qabul qiling.
Yo'q. Soliq shaffofligi maqsadi qonuniy. Regulometer faqat torroq savol beradi: qoidaning amalga oshirilish usuli unga amal qiluvchilarga qancha turadi va xuddi shu maqsadga arzonroq yo'l bilan erishish mumkinmi?
O'rtacha buxgalter maoshi va 25% qo'shimcha xarajatga asoslangan. Bu taxmin. Sohangiz bo'yicha yaxshiroq ish haqi ma'lumoti bo'lsa, tarif slayderini o'zgartiring.
595-son qarorning rasmiy matnidan emas, yuridik firmalar sharhlaridan. Sana yoki majburiyatga tayanishdan oldin aniq matnni lex.uz'da tekshiring.
Ha. Takrorlanuvchi qog'ozbozlik yaratadigan har qanday qoidani majburiyatlarga ajratib, xuddi shunday baholash mumkin. E-aktiv shunchaki birinchi misol.
All figures come from the model above, so they are estimates, not measurements.
Dark: daily logging (87%). Red: monthly reconciliation (13%).
Barcha raqamlar yuqoridagi modeldan olingan, ya'ni ular o'lchov emas, taxmin.
To'q rang: kunlik kiritish (87%). Qizil: oylik taqqoslash (13%).
Regulometer rests on one idea: a rule should have a known cost before it is adopted, and again after it has been in force. To check whether that idea fits what experts advise, we read the OECD's Public Governance Review of Uzbekistan and related material.
A regulatory impact assessment (RIA) is a structured look at a proposed rule before it becomes law. It asks what problem the rule solves, what options exist, who pays, who benefits and how the result will be checked. The OECD's 2012 Recommendation on Regulatory Policy and Governance calls for RIA to be built into the early stages of the policy process. [6]
The Standard Cost Model that Regulometer uses covers one part of that picture: the administrative cost to businesses of providing information to the state. It is narrow on purpose, which makes it fast, repeatable and easy to explain.
The review finds significant progress toward an evidence-informed law-making framework, with better regulatory quality and rule of law since 2017. [2]
It suggests using data better in policymaking and making it easy for all civil servants to reach. [2]
OECD recommendations include an RIA system, and a decree now brings simplified and expanded RIA for draft acts from October 2024. [4][5]
A later OECD and ADB roadmap asks for RIA practice in line with OECD principles and public consultation longer than the 15-day minimum. [3]
The same roadmap calls for less use of by-laws and decrees for matters that primary law should cover. [3]
Complex, overlapping legislation can delay compliance and raise business costs, while e-government is lowering administrative costs for new and small firms. [3]
These are our own readings of the sources, not statements by the OECD.
Regulometer bitta fikrga tayanadi: qoidaning narxi u qabul qilinishidan oldin ham, kuchga kirgandan keyin ham ma'lum bo'lishi kerak. Bu fikr mutaxassislar maslahatiga mos kelishini tekshirish uchun biz OECDning O'zbekiston bo'yicha Davlat boshqaruvi sharhini va tegishli materiallarni o'qidik.
Tartibga solish ta'sirini baholash (RIA) taklif qilingan qoida qonunga aylanishidan oldin uni tuzilgan tarzda ko'rib chiqishdir. U qoida qaysi muammoni hal qilishi, qanday variantlar borligi, kim to'lashi, kim foyda ko'rishi va natija qanday tekshirilishini so'raydi. OECDning 2012-yilgi Tartibga solish siyosati va boshqaruvi bo'yicha tavsiyasi RIAni siyosat jarayonining dastlabki bosqichlariga kiritishga chaqiradi. [6]
Regulometer ishlatadigan Standart Xarajatlar Modeli bu rasmning bir qismini qamrab oladi: biznesning davlatga ma'lumot berishdagi ma'muriy xarajati. U ataylab tor, shuning uchun tez, takrorlanuvchi va tushuntirish oson.
Sharh dalillarga asoslangan qonun ijodkorligi tizimi tomon sezilarli yutuqni, 2017-yildan beri tartibga solish sifati va qonun ustuvorligi yaxshilanganini ko'rsatadi. [2]
Siyosat yuritishda ma'lumotlardan yaxshiroq foydalanish va ularni barcha davlat xodimlari uchun oson yetkazish tavsiya etiladi. [2]
OECD tavsiyalari orasida RIA tizimi bor, farmon esa 2024-yil oktyabridan loyihalar uchun soddalashtirilgan va kengaytirilgan RIAni joriy etdi. [4][5]
Keyingi OECD va ADB yo'l xaritasi RIA amaliyotini OECD tamoyillariga moslashni va jamoatchilik muhokamasini 15 kunlik minimumdan uzoqroq qilishni so'raydi. [3]
Shu yo'l xaritasi birlamchi qonun hal qilishi kerak bo'lgan masalalarda qonunosti hujjatlari va farmonlardan kamroq foydalanishni talab qiladi. [3]
Murakkab va bir-birini takrorlaydigan qonunchilik rioya qilishni kechiktirib, biznes xarajatini oshirishi mumkin, elektron hukumat esa yangi va kichik korxonalar uchun ma'muriy xarajatni kamaytirmoqda. [3]
Bu bizning o'z talqinimiz, OECDning bayonoti emas.
Regulometer is a civic-tech initiative that puts a price tag on the paperwork laws create, so that rules can be debated with numbers and not only with intentions.
The project aims to independently measure the economic compliance cost of legal acts in Uzbekistan using the Standard Cost Model. By turning complex legal duties into transparent figures, Regulometer helps bridge the gap between policymakers and the businesses that follow their rules, and supports evidence-based lawmaking and Regulatory Impact Assessment (RIA).
Break a rule into its paperwork tasks and estimate the time and money each one takes.
Let anyone change the assumptions and see what a lighter version of the rule would cost.
Show the method and the sources in plain language, in English and Uzbek.
The project started in August 2026. E-aktiv (Resolution No. 595) is measured end to end, with a working simulator.
Replace assumptions with timing data from accountants and firms, and split results by company size.
Apply the same template to other recurring reporting duties and publish the data openly.
Corrections, timing data from your own accounting work and ideas for the next law to measure are welcome. Write to the author directly by email.
bahodirmuzaffarov5@gmail.comRegulometer qonunlar yaratadigan qog'ozbozlikka narx qo'yadigan civic-tech tashabbusi, shunda qoidalar faqat niyat bilan emas, raqamlar bilan ham muhokama qilinadi.
Loyiha O'zbekistonda qonun hujjatlarining iqtisodiy xarajatlarini Standart Xarajatlar Modeli yordamida mustaqil o'lchashni maqsad qiladi. Murakkab huquqiy majburiyatlarni shaffof raqamlarga aylantirib, Regulometer siyosatchilar va ularning qoidalariga amal qiluvchi biznes o'rtasidagi tafovutni kamaytirishga, dalillarga asoslangan qonun ijodkorligi va Tartibga solish ta'sirini baholash (RIA)ni qo'llab-quvvatlashga yordam beradi.
Qoidani qog'ozbozlik vazifalariga ajratib, har biriga ketadigan vaqt va pulni baholaymiz.
Har kim taxminlarni o'zgartirib, qoidaning yengilroq varianti qancha turishini ko'ra oladi.
Usul va manbalarni oddiy tilda, ingliz va o'zbek tillarida ko'rsatamiz.
Loyiha 2026-yil avgustda boshlandi. E-aktiv (595-son qaror) boshidan oxirigacha o'lchandi, ishlaydigan simulyator bilan.
Taxminlarni buxgalter va korxonalarning vaqt o'lchovlari bilan almashtirish, natijalarni korxona hajmi bo'yicha ajratish.
Shu shablonni boshqa takrorlanuvchi hisobot majburiyatlariga qo'llash va ma'lumotlarni ochiq e'lon qilish.
Tuzatishlar, o'z buxgalteriya ishingizdan olingan vaqt o'lchovlari va o'lchash uchun keyingi qonun bo'yicha g'oyalar xush kelibsiz. Muallifga to'g'ridan-to'g'ri email orqali yozing.
bahodirmuzaffarov5@gmail.com