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Мазкур мақолада Европа ва Осиё мамлакатларида солиқ имтиёзларининг турлари, уларнинг иқтисодий самарадорлиги ва стратегик таъсири қиёсий таҳлил қилинган. Илмий манбалар ва эмпирик маълумотлар асосида инвестиция, инновация ва экспорт сиёсатларида солиқ имтиёзларининг роли очиб берилган. Ўзбекистон учун аниқ таклиф ва тавсиялар ишлаб чиқилган.

  • Read count 7
  • Date of publication 27-06-2025
  • Main LanguageO'zbek
  • Pages234-239
Ўзбек

Мазкур мақолада Европа ва Осиё мамлакатларида солиқ имтиёзларининг турлари, уларнинг иқтисодий самарадорлиги ва стратегик таъсири қиёсий таҳлил қилинган. Илмий манбалар ва эмпирик маълумотлар асосида инвестиция, инновация ва экспорт сиёсатларида солиқ имтиёзларининг роли очиб берилган. Ўзбекистон учун аниқ таклиф ва тавсиялар ишлаб чиқилган.

Русский

В статье дается сравнительный анализ видов налоговых льгот в европейских и азиатских странах, их экономической эффективности и стратегического воздействия. На основе научных источников и эмпирических данных раскрывается роль налоговых льгот в инвестиционной, инновационной и экспортной политике. Разработаны конкретные предложения и рекомендации для Узбекистана.

English

This article provides a comparative analysis of the types of tax incentives in European and Asian countries, their economic efficiency and strategic impact. Based on scientific sources and empirical data, the role of tax incentives in investment, innovation and export policies is revealed. Specific proposals and recommendations for Uzbekistan are developed.

№ Author name position Name of organisation
1 Urmonov J.. - University of Public Safety of the Republic of Uzbekistan
№ Name of reference
1 Devereux, M.P. and Griffith, R., (2003). Evaluating tax policy for location decisions. International Tax and Public Finance, 10(2), pp.107–126.
2 James, S., (2014). Tax and non-tax incentives and investments: Evidence and policy implications. Investment Climate Advisory Services of the World Bank Group. [online] Available at: https://documents.worldbank.org/en/publication/documents-reports/documentdetail/ 946231468326374478/tax-and-non-tax-incentives-and-investments-evidence-and-policy implications
3 Klemm, A. and Van Parys, S., (2012). Empirical evidence on the effects of tax incentives. International Tax and Public Finance, 19(3), pp.393–423.
4 Yoneda, F., (2019). Corporate tax incentives and innovation in Japan. Asia-Pacific Journal of Accounting & Economics, 26(1-2), pp.78–94.
5 Zee, H.H., Stotsky, J.G. and Ley, E., (2002). Tax incentives for business investment: A primer for policy makers in developing countries. World Development, 30(9), pp.1497–1516.
6 ZEW (2021). Leibniz Centre for European Economic Research, Effective Tax Levels for Multinational Firms in the EU: Final Report. European Commission. [online] Available at: https://ec.europa.eu/taxation_customs/sites/default/files/taxation-papers-effective-tax-levels multinational-firms.pdf [Accessed 27 Jun. 2025].
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