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ECONOMIC EFFICIENCY OF TAX INCENTIVES: EXPERIENCE OF EUROPEAN AND ASIAN COUNTRIES

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ARTICLE ANNOTATION

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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.

AUTHORS

J.Urmonov

University of Public Safety of the Republic of Uzbekistan

Tags

# 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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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0725-0081

DOI:

Not Available

References

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].