TAX POLICY IN THE FIELD OF TOURISM AND ITS ECONOMIC IMPACT

Аннотация

в статье дается комплексный анализ основных направлений налоговой политики, реализуемой в сфере туризма, ее прямого и косвенного влияния на экономику, в частности, на туристическую отрасль. На основе научно-теоретических и практических примеров изучается влияние налоговых льгот и послаблений на деятельность субъектов туризма, механизмы стимулирования инвестиционного климата и их эффективность. На основе сравнительного анализа международного опыта рассматривается налоговая политика, реализуемая в условиях Узбекистана, и даются научно-практические рекомендации по ее совершенствованию. Ключевые слова: Туризм, налоговая политика, налоговые льготы, инвестиционный климат, фискальная политика, экономический рост, государственный бюджет, налоговая нагрузка, международный опыт. TURIZM SOHASIDA SOLIQ SIYOSATI VA UNING IQTISODIY TA’SIRI Annotatsiya: Mazkur maqolada turizm sohasida amalga oshirilayotgan soliq siyosatining asosiy yo‘nalishlari, uning iqtisodiyotga, xususan, turizm industriyasiga https://scientific-jl.com 1 9 9 62-son_4-to’plam_May-2025 ISSN:3030- 3 6 1 3 T A D Q I Q O T L A R jahon ilmiy – metodik jurnali ko‘rsatadigan bevosita va bilvosita ta’siri atroflicha tahlil qilinadi. Soliq imtiyozlari va yengilliklarining turizm subyektlari faoliyatiga ta’siri, investitsion muhitga bo‘lgan rag‘batlantiruvchi mexanizmlar va ularning samaradorligi ilmiy-nazariy va amaliy misollar asosida o‘rganiladi. Xalqaro tajriba va O‘zbekiston sharoitida tatbiq etilayotgan soliq siyosati chog‘ishtirma tahlil asosida ko‘rib chiqilib, takomillashtirish bo‘yicha ilmiy-amaliy tavsiyalar beriladi. Kalit so‘zlar: Turizm, soliq siyosati, soliq imtiyozlari, investitsion muhit, fiskal siyosat, iqtisodiy o‘sish, davlat budjeti, soliq yuki, xalqaro tajriba. The Intro Tourism is one of the strategic sectors of the modern economy, which has a significant impact on the gross domestic product (GDP), employment level, foreign exchange revenue and regional development of states. Of particular importance in the support of the tourism sector and its sustainable development is the role of financial and fiscal instruments, in particular, tax policy. Through the tax policy, it is possible to ensure the rapid development of this network through the reliefs applied to tourism entities, the reduction of the tax burden and the promotion of investments. Therefore, an in-depth study of tax policy in the field of tourism, the analysis of its economic efficiency and the development of ways of improving it is one of the pressing issues today. Today, tourism is one of the fastest growing sectors of the world economy. It is not only a source of national income, but also plays an important role in the creation of new jobs, the development of infrastructure and the strengthening of cultural ties between states. In this regard, the role of tax policy as one of the economic mechanisms that support and stimulate the tourism sector is incomparable. Through tax policies, it is possible to increase investment activity in this area by creating favorable conditions for tourism entities, providing tax relief and benefits. At the same time, tax rates and the amount of tax burden directly or indirectly affect the development of Tourism. The Metadology Tourism is one of the fastest growing sectors worldwide today, and it plays an important role in building the economic potential of countries, ensuring employment, increasing foreign exchange revenues, and developing a national brand. The role of tax policy in the sustainable development of this area is incomparable. Through tax policy, the state will be able to stimulate investment in tourism, expand the scope of services and improve tourism infrastructure. In particular, the mechanism of tax incentives and relief accelerates the activities of tourism entities, motivating them to occupy new markets. At the same time, it will be necessary to maintain a balance between tax burden and tax revenues while maintaining fiscal stability in the economy. Tax policy is the main link in the fiscal policy of the state, with the help of which budget revenues https://scientific-jl.com 2 0 0 62-son_4-to’plam_May-2025 ISSN:3030- 3 6 1 3 T A D Q I Q O T L A R jahon ilmiy – metodik jurnali are formed, priority sectors of the economy are supported, and social stability is ensured. In the field of tourism, tax policies are mainly implemented in the following areas: 1) adaptation and reduction of tax rates; 2) granting tax benefits to newly opened tourist enterprises; 3) Promotion of investment in tourism infrastructure; 4) introduction of tax relief for domestic and foreign investors. The granting of tax benefits to tourism entities allows them to reduce production costs, increase the volume of profits and expand activities. As a result:  The number of jobs increases;  Tourism services exports expand;  Stable revenues come to the budget;  Regional development is accelerated. However, if tax relief is applied incorrectly, budget revenues ma