Vol. 1 No. 3 (2026), Articles
Vol. 1 No. 3 (2026)

TAX INCENTIVES AS A TOOL FOR ATTRACTING INVESTMENT

Articles
Published 2026-03-28
Zarina Rafiyeva
Assistant Department of Investments and Innovation Samarkand Institute of Economics and Service
Nasiba Olimova
Student of the Faculty of Economics Samarkand Institute of Economics and Service
PDF

Keywords

tax incentives, investment, investment policy, tax breaks, tax preferences, investment climate, economic development, government policy, investment attraction, tax system.

How to Cite

Rafiyeva , Z., & Olimova , N. (2026). TAX INCENTIVES AS A TOOL FOR ATTRACTING INVESTMENT. Journal of Science and Innovative Research Studies, 1(3), 100-109. https://doi.org/10.5281/zenodo.19286851
ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver AMA

Download Citation

Endnote/Zotero/Mendeley (RIS) BibTeX

Abstract

This article examines the role of tax incentives as one of the most important instruments of state economic policy aimed at attracting investment and stimulating economic growth. In the context of global competition for investment resources, governments actively use various forms of tax incentives to create a favorable investment climate. Particular attention is paid to the impact of tax incentives on the investment activity of enterprises, the development of entrepreneurship, and the modernization of the national economy.

PDF

References

1. Министерство экономики и финансов Республики Узбекистан.

Налоговая политика Республики Узбекистан и её влияние на инвестиционный климат. – Ташкент, 2023.

2. Государственный налоговый комитет Республики Узбекистан.

Основные направления совершенствования налоговой системы. – Ташкент, 2022.

3. Налоговый кодекс Республики Узбекистан. – Ташкент, 2020

4. Центральный банк Республики Узбекистан.

Отчёт о денежно-кредитной политике и инвестиционной активности. – Ташкент, 2023.

5. Государственный комитет Республики Узбекистан по статистике.

Инвестиции в основной капитал в Республике Узбекистан. – Ташкент, 2023.

6. Министерство инвестиций, промышленности и торговли Республики Узбекистан.

Инвестиционный климат Узбекистана: аналитический обзор. – Ташкент, 2023.

7. Абдуллаев А.А. Солиқ сиёсати ва инвестиция фаоллигини рағбатлантириш механизмлари // Иқтисодиёт ва инновацион технологиялар. – 2022. – №4.

8. Юлдашев Н.К. Роль налоговых льгот в стимулировании инвестиционной активности в Узбекистане // Экономика и финансы. – Ташкент, 2021. – №6.

9. OECD. Corporate Tax Incentives for Foreign Direct Investment. – Paris: OECD Publishing, 2020. – URL: https://www.oecd.org/en/publications/corporate-tax-incentives-for-foreign-direct-investment_9789264188402-en.html

10. PwC. Corporate Tax Credits and Incentives in Vietnam. – PricewaterhouseCoopers, 2023. – URL: https://taxsummaries.pwc.com/vietnam/corporate/tax-credits-and-incentives

11. World Bank. Zambia: Economic Zones and Investment Incentives. – Washington, DC: World Bank, 2022. – URL: https://en.wikipedia.org/wiki/Economy_of_Zambia

12. OECD. Research and Development Tax Incentives: Policy Brief. – Paris: OECD Publishing, 2021. – URL: https://www.oecd.org/sti/rd-tax-incentives/

13. UNCTAD. World Investment Report 2023: Investing in Sustainable Development. – Geneva: United Nations Conference on Trade and Development, 2023. – URL: https://unctad.org/topic/investment/world-investment-report

14. European Commission. Tax Incentives for Investment in the EU: Country Profiles. – Brussels: European Commission, 2022. – URL: https://ec.europa.eu/taxation_customs/business/company-tax/tax-incentives-investment_en