THE ROLE OF TAX INCENTIVES IN ENSURING THE STABILITY OF TAX POLICY

Authors

DOI:

https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp553-557

Abstract

This article analyzes the role and importance of tax incentives in ensuring the stability of tax policy, analyzes the benefits provided by the types of taxes currently in force in our country, and also studies their impact on budget revenues. Scientific and practical proposals and recommendations are presented to increase the effectiveness of tax incentives

Keywords:

tax policy tax incentives tax efficiency of tax incentives fiscal stability budget revenues

References

Aliyeva B.X. (2005) Nalogi i nalogooblojenie: Uchebnoe posobie. – M.: Finansы i statistika. – 61 s.

Ashurova N.B. (2012) O‘zbekiston Respublikasi soliq siyosati va soliq sohasidagi ijtimoiy hamkorlikni amalga oshirish yo‘nalishlari // Ekonomika i finansы (Uzbekistan). №11. URL: https://cyberleninka.ru/article/n/zbekiston-respublikasi-soli-siyosati-va-soli-so-asidagi-izhtimoiy-amkorlikni-amalga-oshirish-y-nalishlari (data obraщeniya: 04.05.2026).

Ashurova N.B. (2017) "O‘zbekistonda barqaror iqtisodiy o‘sish sharoitida tadbirkorlik faoliyatini soliqlar vositasida rag‘batlantirish". Monografiya. –N.: Alisher Navoiy.

Isayev F.I. (2019) “Soliq tahlili metodikasini takomillashtirish”. i.f.f.d. (PhD) ilmiy darajasini olish uchun yozilgan dissertasiya. -116 bet.

Kodeks (2017) O‘zbekiston Respublikasi Soliq kodeksi. –T.: Adolat.

Malikov T. (2019) “Davlat byudjeti va soliqlar” – Toshkent: Iqtisodiyot. – 280 bet.

Milyakova N.V. (2000) Nalogi i nalogooblajenie. Uchebnik. 7-ye izd. Pererab. I dop.–M.:INFRA, 2008. S.33 Malikov T. Soliqqa tortishning dolzarb masalalari. –T.: 76-bet.

Normurzayev U.X. (2022) Soliq imtiyozlarining samaradorligi: nazariya, metodologiya va amaliyot. 08.00. 07 – Moliya, pul muomalasi va kredit. Iqtisodiyot fanlari bo‘yicha fan doktori (DSc) dissertatsiyasi avtoreferati. Toshkent.

Raxmatullayeva F. (2016) “Soliq imtiyozlarining mohiyati va iqtisodiyotni rag‘batlantirishdagi roli” Moliya ilmiy jurnali №2. - 108 bet.

Downloads

Published

How to Cite

Makhamatova , Z. (2026). THE ROLE OF TAX INCENTIVES IN ENSURING THE STABILITY OF TAX POLICY. Advanced Economics and Pedagogical Technologies, 3(2), 553-557. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp553-557

Issue

Vol. 3 No. 2 : Advanced Economics and Pedagogical Technologies

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.