Soliq imtiyozlari asosida korxonalar faoliyatini qo‘llab-quvvatlash mexanizmlarini takomillashtirish
DOI:
https://doi.org/10.5281/zenodo.19694371Keywords:
soliq imtiyozlari, korxonalar faoliyati, investitsiyalar, iqtisodiy samaradorlik, rag‘batlantirish mexanizmlari, soliq siyosati, eksport, innovatsiyaAbstract
Zamonaviy iqtisodiy rivojlanish sharoitida soliq siyosati korxonalar faoliyatini rag‘batlantirishning muhim
instrumentlaridan biri hisoblanadi. Ushbu maqolada soliq imtiyozlari asosida korxonalar faoliyatini qo‘llab-quvvatlash
mexanizmlarini takomillashtirish masalalari tahlil qilingan. Tadqiqotda soliq imtiyozlarining iqtisodiy mohiyati, ularning
investitsion faollik, ishlab chiqarish hajmi va eksport salohiyatiga ta’siri ilmiy asosda yoritilgan. Shuningdek, soliq
imtiyozlarining samaradorligini oshirishga qaratilgan zamonaviy yondashuvlar va mexanizmlar tahlil qilingan hamda
ularni takomillashtirish bo‘yicha ilmiy asoslangan takliflar ishlab chiqilgan
References
1. J.E. Stiglitz. Economics of the Public Sector. – New York: W.W. Norton & Company, 2000. – 823 p.
2. H. Rosen, T. Gayer. Public Finance. – New York: McGraw-Hill, 2014. – 592 p.
3. V. Tanzi, H. Zee. Tax Policy for Developing Countries. – Washington, DC: IMF, 2000. – 56 p.
4. IMF. Managing Tax Incentives in Developing Countries. – Washington, DC: International Monetary Fund, 2024.
5. OECD. Tax Incentives and the Global Minimum Corporate Tax. – Paris: OECD Publishing, 2022.
6. OECD. Assessing Tax Relief from Targeted Investment Tax Incentives. – Paris: OECD Publishing, 2022.
7. IMF, OECD, World Bank, UN. Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for
Investment. – Washington, DC: IMF, 2015.
8. E. Zolt. Tax Incentives and Base Protection. – New York: United Nations, 2015.
9. S. Demidova. An Assessment of the Effectiveness and Scale of Tax Incentives. – Basel: MDPI Economies, 2024.
10. W. Easterly. The Elusive Quest for Growth. – Cambridge: MIT Press, 2001.
11. C. Slattery, O. Zidar. Evaluating State and Local Business Tax Incentives. – Journal of Economic Perspectives, 2020.
12. M. Qarshiyeva. Tax Incentives and Their Impact on Investment. – International Journal of Artificial Intelligence, 2025.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.