THEORETICAL AND PRACTICAL ASPECTS OF EVALUATING TAX INCENTIVES
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp381-386Abstract
This article revisits the economic efficiency of tax incentives from both theoretical and practical perspectives, analyzes the mechanisms of their positive and negative effects based on international experience, and develops scientifically grounded conclusions and recommendations for the economy of Uzbekistan.
Keywords:
tax incentives economic efficiency investment export policy targeting tax policyReferences
GTED (Global Tax Expenditures Database) (2022) GTED Progress Report 2022. Global Tax Expenditures Database. gted.taxexpenditures.org
IMF (2023) International Corporate Tax Reform: Policy Paper No. 2023/001. Washington, DC: International Monetary Fund. IMF
Jenkins, G.P., Othman, A., Armendariz, E. and Yarygina, A. (2025) Systematic Review of Evidence on the Impact of Tax Incentives in Latin American and Caribbean Countries. IDB Technical Note No. IDB-TN-3239. Washington, DC: Inter-American Development Bank. publications.iadb.org+1
Kronfol, H. and Steenbergen, V. (2020) Evaluating the Costs and Benefits of Corporate Tax Incentives: Methodological Approaches and Policy Considerations. Washington, DC: World Bank Group.
OECD (2022) Tax Expenditures in OECD Countries. Paris: OECD Publishing.
OECD (2024) The Role of Incentives in Investment Promotion: Trends and Practices in OECD Member Countries. Paris: OECD Publishing.
Pecho, M., Markov, S.E., Wood, P.R., Auclair, R. and Velayos, F. (2024) Managing Tax Incentives in Developing Countries. IMF Technical Notes and Manuals, TNM/2024/07. Washington, DC: International Monetary Fund.
World Bank (2024) Tax Expenditure Manual. Washington, DC: World Bank Group.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
