The article analyzes existing methodologies for assessing the effectiveness of incentive tax benefits in regions and identifies their advantages and disadvantages. It is substantiated that the assessment of the effectiveness of incentive tax benefits is aimed at determining the correlation between losses in budget revenues and the economic benefits arising for the state and taxpayers, as well as making decisions to extend, adjust, or cancel the benefit. It is demonstrated that the assessment of tax benefit effectiveness should be carried out based on budgetary, economic, and social criteria, and the assessment process should be conducted stage-by-stage. Based on the research results, an assessment methodology based on an integral coefficient and covering the main efficiency criteria is proposed. This allows for a comprehensive assessment of the budgetary, economic, and social consequences of tax benefits at the local level, as well as making well-grounded management decisions.
This article presents the international importance of the social protection system in the fight against poverty and the procedure for assigning and paying benefits to certain categories of people in need of social protection. As well as proposals and recommendations for determining the purpose of most benefits in an “initiative form” and solving other problems to ensure targeted and targeted payment of benefits in the field of social protection of the population in Uzbekistan.
This article examines the issues related to improving the accounting system for tax benefits and preferences granted to enterprises. It analyzes various forms of tax relief, their economic efficiency, and their impact on business operations. The article also highlights the challenges encountered in maintaining tax benefit records, the existing legal and regulatory framework, and the possibilities for integration with information systems. Based on advanced international experience, the study proposes improved approaches to ensuring transparent and efficient accounting of tax preferences, along with specific recommendations for implementation.
Improving the procedures for providing subsidies, benefits and preferences to business entities are underway. In addition, the introduction of the stability rating of business entities in Uzbekistan is one of the important tasks of the main change made in the tax legislation and the improvement of the procedure for granting tax benefits by introducing new approaches to them, increasing the size of market services, expanding the opportunities for creating new jobs for the population. Also, in order to ensure the implementation of the priorities established within the framework of the open dialogue of the president with entrepreneurs, which was held on August 18, 2023, as well as to create more favorable conditions for business entities operating in accordance with the requirements of legislation, paying taxes on time, and to encourage them, the introduction of stability rating of
In the article, a study was conducted on the effectiveness of using econometrics in the analysis of tax benefits, and researches of foreign scientists were studied. The hypothesis that can be formed in the analysis of the relationship between tax benefits and the production of industrial products is considered and scientific conclusions are formed at the end of the topic.
In the article, the economic development of the electrotechnical industry, the rate of growth of the production volume of electrotechnical products, and the export indicators of electrotechnical products are studied over the years, and the geography of product export is highlighted. Development prospects for the next period have been defined.
The article examines the foreign practice of granting tax benefits to business entities. Tax incentives given to business entities are usually aimed at stimulating certain activities, stimulating economic growth and encouraging investment. At the end of the research work, the author formulated conclusions and suggestions.
In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republic's economy by gradually reducing the monopoly on commodity and financial markets, improving the efficiency of the system of granting benefits and preferences, as well as reducing the regulatory burden on business entities and radically improving the interaction of taxpayers in the implementation of tax administration and the fulfillment of tax obligations of the republic.
In this article, the international experience of stimulating the financial activities of enterprises through taxes is studied, and the specific features and prospects of using the positive experiences of foreign countries in the implementation of tax reforms in our country are highlighted. Also, the priority areas of ensuring the effectiveness of the tax benefits and preferences provided in the tax practices of foreign countries are analyzed.
This article analyzes the main directions for fundamentally improving the investment climate in Uzbekistan. In particular, it emphasizes the importance of such factors as strengthening and stabilizing the legislative framework, providing reliable guarantees of investors’ property rights, combating corruption, and reducing administrative barriers. It also examines issues related to offering tax and customs benefits, deepening public-private partnership (PPP) and privatization processes, modernizing transport and energy infrastructure, training qualified personnel, pursuing digital transformation, and expanding international trade cooperation. It is noted that comprehensive and consistent measures in these areas constitute one of the key prerequisites for enhancing the business environment in Uzbekistan, increasing trust among both foreign and local investors, as well as ensuring economic growth and the welfare of the population.
This article analyzes the issues of effective use of regional resources in the development of seasonal tourist products. The research results are determined based on surveys conducted among local residents, tourism companies, and tourists. The results show the economic benefits of seasonal tourism, the creation of new jobs, and the importance of preserving natural resources. The article provides suggestions for the development of seasonal tourism.
In this article, special attention is paid to further reducing the negative impact on the competitiveness of the republicʼs economy by gradually reducing the monopoly on commodity and financial markets, improving the efficiency of the system of granting benefits and preferences, as well as reducing the regulatory burden on business entities and radically improving the interaction of taxpayers in the implementation of tax administration and the fulfillment of tax obligations of the republic.
This research paper sheds light on how time and efficiency factors are evaluated in the process of managing investment projects. The main focus is on the opportunities to obtain economic benefits by increasing efficiency and shortening project implementation periods during the project life cycle. This topic is very relevant today and is considered as one of the main criteria for successful implementation of projects and increasing their economic efficiency. Decision-making on investment projects is often time-constrained and requires effective planning and management. Theoretical and practical aspects of project management were studied in the research. In particular, efficiency criteria were analyzed to increase the time-saving opportunities and profitability of the projects. The impact of time management on the project economy has been thoroughly studied, and the possibilities of obtaining economic benefits by reducing the time in the implementation of various projects have been considered. The study analyzes the factors necessary to improve the effectiveness of project management, including the optimal allocation of financial resources, manpower and technological infrastructure. The impact of proper planning and effective use of time in project management on the investment process is shown using practical examples. In addition to theoretical foundations, examples based on Uzbekistan and international experience are presented in the work
This article presents the world experience of increasing the efficiency of the tax mechanism in the modernization of industry and in stimulating the investment activity of enterprises. The influence of tax mechanisms, in particular tax privileges in the development of industry and their orientation on the result, has been analyzed. Also, proposals are made to strengthen the efficiency and effectiveness of tax incentives in ensuring the stability of the country's economy
One of the important tasks is to increase the volume of market services by introducing new approaches to the tax legislation of the Republic of Uzbekistan in 2024 and improving the procedure for granting tax benefits. At the same time, some important reforms implemented in the tax system of Uzbekistan were studied, foreign experience, scientific-practical conclusions and suggestions on its application in our country were developed
The article analyzes the differences and changes in the career of a manager and his profession, the goals and objectives of groups interested in the company's activities, i.e. the owner, management and employees, and also develops proposals for harmonizing their interests
The article analyzes the experiences used in the subjects of the Russian Federation on reserving jobs for persons with disabilities. In particular, the number of quota jobs allocated for disabled people, the benefits given to employers for hiring disabled people, and the issues of the organization of special jobs were studied in detail. Also, the article analyzes the issues of control over the fulfillment of legal requirements on quota by employers, transparency and disclosure of information in this direction
The article discusses the significant role of thermal power stations in Uzbekistan's energy sector, emphasizing the ongoing modernization efforts to increase efficiency and reduce environmental impact. It outlines various projects and investments aimed at upgrading existing facilities and installing new, energy-efficient units. The text highlights the economic and operational benefits of these initiatives, including reduced fuel consumption, increased production capacities, and enhanced technological capabilities. The article also details the financial investments and the expected outcomes of these projects in terms of capacity and sustainability improvements.
The ultimate goal of the Government's economic policy is to improve the standard of living of the population. The standard of living of the population is a multifaceted and complex economic category. Based on this, this article reveals the economic content of the standard of living of the population and puts forward the author's approaches in this regard.
This article discusses issues of expanding the tax base, issues of effective use, improving mechanisms for their identification, as well as eliminating violations when tax authorities use tax administration tools, and timely disclosure of tax evasion schemes. Scientific and practical conclusions and proposals for further optimization of tax administration and elimination of contradictions in regulatory documents have been developed
This article discusses large-scale reforms aimed at creating favourable conditions for doing business in the country's tax sphere, further strengthening the confidence of the business community. In addition, Uzbekistan has recognised the importance of reforming its tax system as a country with a growing economy and a desire to attract domestic and foreign investment. At the same time, some important reforms implemented in the tax system of Uzbekistan were studied, foreign experience, scientific and practical conclusions and proposals for its application in our country were developed.
This study examines the impact of the VAT rate on business activity and budget revenues. A review of scientific literature on the effects of high VAT rates was conducted. The article analyzes issues related to VAT administration. As a result of the analysis, appropriate conclusions were drawn.
This article studied the experience of foreign countries, including the republics of Russia and Kazakhstan, in order to attract foreign investments in environmentally unfavorable territories and eliminate existing problems. Conclusions and recommendations have been developed for applying the experience of foreign countries in the economy of our country
This article is devoted to the improvement of tax administration related to profit tax. Income tax is an important source of revenue for the government, and effective tax administration is essential to ensure effective revenue collection and taxpayer compliance. This analysis explores various aspects of tax administration that could be improved to simplify the process, reduce tax evasion and create a more business-friendly environment. The analysis includes a review of relevant literature, studies and experiences from different countries. At the same time, such areas as underground trade and general catering, transport by motor vehicle, housing construction and repair, provision of residential services in the economy are studied, foreign experience and scientific-practical conclusion on its application in our country. and suggestions are formulated.
In this article, a statistical study of the level and dynamics of life of the population is carried out. To determine the main directions for assessing the standard of living of the population in our country and statistical analysis of the monetary incomes of the population in its territories, the sources of their formation