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Мақола солиқ имтиёзлари самарадорлигини ошириш учун мониторинг ва баҳолаш тизимини такомиллаштиришга қаратилган. Тадқиқот иши якунида муаллиф томонидан хулоса ва таклифлар шакллантирилган

  • Ўқишлар сони 74
  • Нашр санаси 30-11-2023
  • Мақола тилиO'zbek
  • Саҳифалар сони299-304
Ўзбек

Мақола солиқ имтиёзлари самарадорлигини ошириш учун мониторинг ва баҳолаш тизимини такомиллаштиришга қаратилган. Тадқиқот иши якунида муаллиф томонидан хулоса ва таклифлар шакллантирилган

Русский

Статья направлена на совершенствование системы мониторинга и оценки для повышения эффективности налоговых льгот. По итогам исследовательской работы автором сформулированы выводы и предложения.

English

The article is aimed at improving the monitoring and evaluation system to increase the effectiveness of tax incentives. At the end of the research work, the author formulated conclusions and suggestions.

Ҳавола номи
1 Julia A. Steshenko, Anna V. Tikhonova. An integral approach to evaluating the effectiveness of tax incentives. Journal of Tax Reform, 2018, vol. 4, no. 2, pp. 157–173
2 Kireenko A. P., Orlova Е. N. The Role of Tax Incentives in Promotion of Innovation Activity in the Russian Federation. 13th International scientific-technical conference on actual problems of electronic instrument engineering proceedings (APEIE 2016). Novosibirsk, 2016. Vol. 1, Part 3, pp. 242–247.
3 Klemm, A., & Van Parys, S. (2009). Empirical evidence on the effects of tax incentives. In IMF Working Paper: WP/09/136
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5 Rumina U.A., Balandina A.S., Bannova K.A. ( 2015 ) Evaluating the effectiveness of tax incentives in order to create a modern tax mechanism innovation development / Procedia - Social and Behavioral Sciences 166 156 – 160
6 Shah, A. (1995). Fiscal incentives for investment and innovation. New York: Oxford University Press
7 Yang Z. Tax reform, fiscal decentralization, and regional economic growth: New evidence from China. Economic Modelling, 2016, no. 59, pp. 520–528. DOI: 10.1016/j.econmod.2016.07.020
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