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THE ROLE OF THE TOURISM INDUSTRY IN THE ECONOMY AND THE THEORETICAL CONCEPTUAL FOUNDATIONS OF TAXATION OF TOURISM ACTIVITIES

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Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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The article examines the role of the tourism industry in the economy, emphasizing its importance as a driver of growth, job creation and infrastructure development. The main economic indicators demonstrating the contribution of tourism to GDP and social well-being are analyzed. Special attention is paid to the theoretical conceptual foundations of taxation of tourism activities. The existing tax regimes, their advantages and disadvantages, as well as the impact of tax policy on the development of the tourism sector are discussed. The author offers recommendations on optimizing the tax burden for travel companies, which can contribute to improving the competitiveness of the industry. The article concludes with conclusions on the need for an integrated approach to tourism taxation, taking into account both economic and social aspects.

AUTHORS

Z.Abdullayev

Toshkent Davlat iqtisodiyot universiteti

Tags

# iqtisodiyot# economics# taxation.# turizm sohasi# turistik fаoliyаt# soliqqа tortishning nаzаriy kon# теоретические концептуальные осн# экономики# туристской деятельности# налогообложения.# theoretical conceptual foundatio# tourism activities

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A1024-0064

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Not Available

References

Abdullaev Z.S. (2020) Turizm faoliyatini rivojlantirishning milliy iqtisodiyotdagi o'rni va aһamiyati // "Iqtisod va moliya" ilmiy-amaliy jurnal, №4(136). B.47-54

Abdullaev Z.S. (2021) Turizm faoliyatini soliqqa tortishning iqtisodiy-huquqiy asoslari // "Iqtisod va moliya" ilmiy-amaliy jurnal, №2(138). B.39-47

Abdullayev Z.S. (2020) Comparative Analysis of Development of Taxations System of Tourism // Журнал научных и прикладных исследований. Научно-практический журнал №2 / Адрес в Internet: www.gnpi.ru E-mail: gnpi.public@gmail.com ISSN 2306-9147.

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World Travel & Tourism Council (WTTC). (2022). Economic Impact Reports. Retrieved from WTTC website

WTTC Taxation Policy Task Force Case Studies. (2021). Principles of Inteligent Taxation, East Lansing: The World Travel & Tourism Tax Policy Center, https://usajournalshub.com/conferences/index.php/iscrc/article/view/360.

Абдуллаев З.С. (2016) Об актуальности вопроса моделирования и совершенствования процессов формирования и финансирования малого бизнеса и предпринимательства в Республике Узбекистан. // “Наука и мир” Международный научный журнал, № 5(33). Том 2. ISSN 2308-4804. Россия, г. Волгоград ул. Ангарская, 17 «Г». info@scienceph.ru www.scienceph.ru C.97-99

Сергеев, И. В. (2021). Налоговая политика и развитие туристического сектора: аналитический обзор. Экономический вестник, 11(2), 30-39

Шевченко, А. С. (2020). Международные тенденции в налогообложении туристической деятельности. Журнал "Мировая экономика", 15(3), 102-110