СОЛИҚ ИМТИЁЗЛАРИНИНГ ИҚТИСОДИЙ САМАРАДОРЛИГИ: ЕВРОПА ВА ОСИЁ ДАВЛАТЛАРИ ТАЖРИБАСИ

Mualliflar

DOI:

https://doi.org/10.60078/2992-877X-2025-vol3-iss6-pp234-239

Annotasiya

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.

Kalit so‘zlar:

солиқ имтиёзлари иқтисодий самарадорлик инвестиция ITTKI экспорт сиёсати таргетлаш солиқ сиёсати

Bibliografik manbalar

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.

OECD, (2021). Corporate Tax Statistics: Fourth Edition. Paris: OECD Publishing. [online] Available at: https://www.oecd.org/tax/tax-policy/corporate-tax-statistics-fourth-edition.pdf

Stat.uz, (2023). Ўзбекистонда тадқиқот ва ишланмалар харажатлари статистикаси. Davlat statistika qo‘mitasi. [online] Available at: https://stat.uz.

Tan, L.M. and Pope, J., (2020). Taxation and investment in Asia-Pacific: Incentives, impact, and implications. Journal of Asian Economics, 70, p.101217.

World Bank, (2020). Doing Business in Malaysia 2020. Washington, DC: World Bank. [online] Available at: https://www.worldbank.org/en/country/malaysia/publication/doing-business-in-malaysia-2020.

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].

Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

Урмонов , Ж. (2025). СОЛИҚ ИМТИЁЗЛАРИНИНГ ИҚТИСОДИЙ САМАРАДОРЛИГИ: ЕВРОПА ВА ОСИЁ ДАВЛАТЛАРИ ТАЖРИБАСИ . Iqtisodiy Taraqqiyot Va Tahlil, 3(6), 234-239. https://doi.org/10.60078/2992-877X-2025-vol3-iss6-pp234-239