PROFIT TAX INCENTIVES FOR EXPORT-ORIENTED COMPANIES OF UZBEKISTAN
Ключевые слова:
Keywords: profit tax, incentives, tax benefit, exportАннотация
Abstract: this article discusses the role of profit tax incentives in promoting
export-oriented companies in Uzbekistan. The country has implemented a range of tax
benefits to stimulate international trade and enhance the competitiveness of its
domestic businesses in global markets. By examining the current tax policies, this study
analyzes how profit tax reductions, exemptions, and deferments have influenced the
growth of export-driven enterprises. It highlights the challenges these companies face
and evaluates the effectiveness of tax incentives in fostering export diversification,
increasing foreign exchange earnings, and supporting economic development.
Библиографические ссылки
References:
Avi-Yonah, R.S. (2007). The Rise and Fall of the International Tax Regime. Journal
of International Economic Law, 10(3), pp. 787-814.
Abdullaeva, D.S. (2020). The Impact of Tax Incentives on the Export Potential of
Small and Medium Enterprises in Uzbekistan. Journal of Economic Policy
Research, 5(2), pp. 45-60.
Akhmedov, O.M. (2021). Tax Policy and Export Dynamics in Uzbekistan: An
Empirical Analysis. Uzbekistan Economic Review, 12(1), pp. 22-37.
Karimov, M.A. (2022). Challenges in Implementing Tax Incentives for Export-
Oriented Companies in Uzbekistan. Central Asian Business Journal, 8(1), pp. 88-
Rakhimov, N.Kh. (2022). Presidential Decrees and Their Influence on Export
Activities: The Case of Uzbekistan. Central Asian Journal of Economics, 10(4), pp.
-69.
Saidov, G.M. (2023). Tax Incentives and Export Growth: Evaluating Recent
Changes in Uzbekistan’s Tax Code. Uzbekistan Business Review, 14(2), pp. 75-90.
Slemrod, J. (2004). The Economics of Tax Policy. National Tax Journal, 57(3), pp.
-518.
Asian Development Bank (2021). Uzbekistan’s Economic Growth and Export
Incentives. Available at: https://www.adb.org (Accessed: 19 September 2024).
Presidential Decree No. PP-4796 (2020) On Measures to Further Support Export-
Oriented Enterprises. www.lex.uz
Presidential Decree No. UP-6042 (2020) On Measures to Ensure the Stable
Operation of the Economy and Social Sectors during the Coronavirus Pandemic.
www.lex.uz
UNCTAD (2022) Economic Diversification in Central Asia: Uzbekistan Case
Study. Available at: https://unctad.org (Accessed: 19 September 2024).
World Bank (2020). Tax Incentives and Export Growth: Evidence from Emerging
Economies. Washington, D.C.: World Bank. Available at:
https://www.worldbank.org (Accessed: 19 September 2024).