PROFIT TAX INCENTIVES FOR EXPORT-ORIENTED COMPANIES OF UZBEKISTAN

##article.authors##

  • Sadullayev Gayrat Davlat ugli ##default.groups.name.author##

##semicolon##

Keywords: profit tax, incentives, tax benefit, export

##article.abstract##

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.  

##submission.citations##

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).

##submission.downloads##

##submissions.published##

2024-10-03