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СОЛИҚ ИМТИЁЗЛАРИНИНГ ИҚТИСОДИЙ САМАРАДОРЛИГИ: ЕВРОПА ВА ОСИЁ ДАВЛАТЛАРИ ТАЖРИБАСИ

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MAQOLA ANNOTATSIYASI

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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.

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Teglar

# инвестиция# investment# инвестиции# солиқ имтиѐзлари# налоговые льготы# tax incentives# экономическая эффективность# иқтисодий самарадорлик# economic efficiency# НИОКР# R&D# солиқ сиёсати# налоговая политика.# tax policy.# ITTKI# экспорт сиёсати# таргетлаш# экспортная политика# таргетирование# export policy# targeting

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Maqola idintifikatorlari

Foydalanilgan adabiyotlar

Devereux, M.P. and Griffith, R., (2003). Evaluating tax policy for location decisions. International Tax and Public Finance, 10(2), pp.107–126.

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

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.

Yoneda, F., (2019). Corporate tax incentives and innovation in Japan. Asia-Pacific Journal of Accounting & Economics, 26(1-2), pp.78–94.

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.

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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