INCREASING THE EFFECTIVENESS OF TAX INCENTIVES IN STRENGTHENING ECONOMIC STABILITY

Authors
  • Jo‘rayev Sherzodbek Komiljon o‘g‘li

    Student of the 124th Group of the Faculty of Law of Termez State University

    Author

Keywords:
Tax incentives, economic stability, fiscal policy, tax system, investment climate, budget revenues, economic growth, tax efficiency, support for entrepreneurship, foreign experience
Abstract

This article analyzes the role of tax incentives in ensuring economic stability and issues of increasing their effectiveness. In particular, the current state of tax incentives currently used in Uzbekistan, their impact on economic growth, and problems in the system are studied. Also, based on the experience of foreign countries, proposals and recommendations have been developed to optimize tax incentives and increase their effectiveness. The results of the study serve to improve tax policy and strengthen economic stability.

References

1. Adam Smith. Xalqlar boyligining tabiati va sabablari to‘g‘risida tadqiqot – London, 1776.

2. John Maynard Keynes. Bandlik, foiz va pulning umumiy nazariyasi – London: Macmillan, 1936.

3. Q. Yahyoev. Soliqlar va soliqqa tortish – Toshkent: Iqtisod-Moliya, 2020.

4. T. Malikov. Soliq nazariyasi – Toshkent: Fan va texnologiya, 2019.

5. Vahobov. Davlat byudjeti va soliqlar – Toshkent: Sharq, 2021.

6. Sh. Shodmonov va boshqalar. Iqtisodiyot nazariyasi – Toshkent: Iqtisod-Moliya, 2020.

7. O‘zbekiston Respublikasi Soliq qo‘mitasi – soliq imtiyozlari va fiskal siyosat bo‘yicha rasmiy statistik ma’lumotlar.

8. Lex.uz milliy qonunchilik bazasi – O‘zbekiston Respublikasi Soliq kodeksi va normativ-huquqiy hujjatlar.

9. O‘zbekiston Respublikasi Iqtisodiyot va moliya vazirligi – davlat byudjeti va iqtisodiy ko‘rsatkichlar bo‘yicha hisobotlar.

10. Xalqaro Valyuta Jamg‘armasi (IMF) – soliq siyosati va fiskal barqarorlikka oid xalqaro tadqiqotlar.

Downloads
Published
2026-05-31
Section
Articles
License
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

INCREASING THE EFFECTIVENESS OF TAX INCENTIVES IN STRENGTHENING ECONOMIC STABILITY. (2026). Eureka Journal of Humanities and Social Research, 2(5), 261-272. https://eurekaoa.com/index.php/4/article/view/1121