WAYS TO OPTIMIZE CUSTOMS AND TAX POLICY FOR DEVELOPING COUNTRIES UNDER THE CONDITIONS OF THE WORLD TRADE ORGANIZATION

Аннотация

This paper analyzes the ways to optimize customs and tax policy for developing countries within the framework of the World Trade Organization (WTO). It highlights the issues of simplifying customs procedures, effectively introducing tax incentives, and ensuring fiscal stability in the context of international trade integration. The study provides practical recommendations for developing customs and tax mechanisms that comply with WTO requirements, improving the investment climate, and accelerating export- import processes. The experience of various countries is examined, with a particular focus on the unique characteristics of the customs and tax system in Uzbekistan. Key words: World Trade Organization, customs policy, tax policy, international trade, economic integration, export, import, incentives.