ISSUES OF SUPPORTING INVESTORS THROUGH TAX INCENTIVES

Аннотация

This scientific article comprehensively analyzes the issues of supporting investors through tax incentives. The study covers the tax reforms being carried out in the Republic of Uzbekistan, their impact on the investment environment and their role in attracting foreign capital on a scientific basis. The article analyzes the economic content of tax incentives, their types (profit tax exemptions, customs privileges, VAT exemptions, tax holidays for investment zones, etc.) and their effectiveness. Also, based on a comparative analysis with the experience of foreign countries - China, Turkey, Kazakhstan and Poland, scientific and practical proposals have been developed to further improve the tax policy of Uzbekistan. The results of the study show that tax incentives are an important factor in increasing investment activity, creating new jobs and strengthening the competitiveness of industrial sectors. Keywords: tax incentives, investments, foreign investors, tax policy, economic stimulus, free economic zones, tax code, investment climate, improvement of the business environment, financial stability.