СОЛИҚ ИМТИЁЗЛАРИНИ БАҲОЛАШНИНГ НАЗАРИЙ ВА АМАЛИЙ ЖИҲАТЛАРИ
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp381-386Annotasiya
Мазкур мақолада солиқ имтиёзларининг иқтисодий самарадорлигини назарий ва амалий жиҳатдан қайта кўриб чиқилган, халқаро тажриба асосида уларнинг ижобий ва салбий таъсир механизмларини таҳлил қилинган ҳамда Ўзбекистон иқтисодиёти учун илмий асосланган хулосалар ва тавсиялар ишлаб чиқилган.
Kalit so‘zlar:
солиқ имтиёзлари иқтисодий самарадор инвестиция экспорт сиёсати таргетлаш солиқ сиёсатиBibliografik manbalar
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.
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