The Impact of Tax Benefits on the Improvement of Special Economic Zones
Keywords:
Special Economic Zone, small industrial zones, Technopark, industrial clusters, investment environment, tax benefits
Abstract
The article considers the role of tax benefits in the further improvement of the Special Economic Zones operating in the Republic of Uzbekistan, organization of the investment climate and its improvement, as well as the issues of activation of attraction of foreign direct investment to the economic sectors of the country.
Downloads
Download data is not yet available.
References
1. Law of the Republic of Uzbekistan №. LRU-604 of May 19, 2020 “On Special Economic Zones” Available: https://lex.uz/docs/4821319
2. Decree of the President of the Republic of Uzbekistan dated August 2, 2018 № DP-5495 “On measures for cardinal improvement of investment climate in the Republic of Uzbekistan” Available: https://lex.uz/docs/4598482
3. Decree of the President of the Republic of Uzbekistan dated April 10, 2012 No DP-4434 “On additional measures to stimulate attraction of direct foreign investments” Available: https://lex.uz/docs/4594967
4. Подшиваленко Г.П. (2010) Инвестиционный климат и инвестиционная привлекательность // Финансовая аналитика: проблемы и решения. № 15. С. 7.
5. Vakhobov A.V., Khajibakiev Sh.X., Mo`minov N.G. (2010) Foreign investment. Study guide. T .: Finance, p.180.
6. Gozibekov D.G., Qoraliyev T.M. (1993) Organization and regulation of investment activities. Tashkent: “Economics and Finance”. P.232.
7. Akhrorzhonovich, I. A. (2022). The Role and Importance of Monetary Policy in the Country’s Economy. Academic Journal of Digital Economics and Stability, 17, 109-115.
8. Mustafakulov Sh.E. Improving the scientific and methodological framework for increasing the attractiveness of the investment climate in Uzbekistan. Author's abstract of the dissertation of Doctor of Economics (DSC). - T .: Academy of Finance of the Republic of Uzbekistan. 2017.-52 p.
9. Karimqulov, J. I. (2019). Directions for developing the attraction of foreign investment in free economic zones. Doctor of Economics (DSc) dissertation and abstract. TFI.
10. Ибодуллаев, А. А. (2021). Уюшган қимматли қоғозлар бозорининг таркибий тузилмасида “Тошкент” Республика фонд биржасининг тутган ўрни. Development issues of innovative economy in the agricultural sector, 104.
11. Karimqulov, J. (2019). Mechanism of attracting foreign investment through free economic zones to the countries of brics. International Finance and Accounting, 2019(2), 11.
12. Абдукахоров Б.У. (2022) “Повышение инвестиционной привлекательности экономических регионов Узбекистана и улучшение условий для привлечения иностранных инвестиций”, “Студенческий вестник” ISSN 2686-9810 №14(206)
13. Ibodullaev, A. (2021). Development trends, problems and solutions of the organized securities market. International Finance and Accounting, 2021(1), 21.
14. А. Б. Шеров, & Х. М. Раджабов (2021). Коммерческие банки как субъект финансирования инвестиционных проектов. Scientific progress, 2 (1), 889-893.
15. Ибодуллаев, А. А. (2021). Развитие рынка организованных ценных бумаг в Узбекистане. Бюллетень науки и практики, 7(3), 236-242.
16. Алишер Бакберганович Шеров, Темурбек Шомурат Ўғли Каримов Зарубежный опыт формирования доходов регионального бюджета // Scientific progress. 2022. №3.
17. Кучкаров, Ш., & Шеров, А. Б. (2022). Семейное предпринимательство и его эффективность. Барқарорлик ва Етакчи Тадқиқотлар онлайн илмий журнали, 2(1), 154-157.
18. https://www.mift.uz – Official website of the Ministry of Investment and Foreign Trade of the Republic of Uzbekistan.
19. Available: https://stat.uz/uz/matbuot-markazi/qo-mita-yangiliklar/18083-o-zbekiston-respublikasida-maxsus-iqtisodiy-zona-kichik-sanoat-zona-texnopark-va-klasterlar-faoliyati
20. А. Б. Шеров, & Х. А. Худайкулов (2021). Деятельность коммерческого банка на мировых финансовых рынках. Scientific progress, 2 (1), 1261-1265.
21. Manba: https://soliq.uz/page/investitsiya-muhiti-va-ozbekiston-soliq-siyosati
2. Decree of the President of the Republic of Uzbekistan dated August 2, 2018 № DP-5495 “On measures for cardinal improvement of investment climate in the Republic of Uzbekistan” Available: https://lex.uz/docs/4598482
3. Decree of the President of the Republic of Uzbekistan dated April 10, 2012 No DP-4434 “On additional measures to stimulate attraction of direct foreign investments” Available: https://lex.uz/docs/4594967
4. Подшиваленко Г.П. (2010) Инвестиционный климат и инвестиционная привлекательность // Финансовая аналитика: проблемы и решения. № 15. С. 7.
5. Vakhobov A.V., Khajibakiev Sh.X., Mo`minov N.G. (2010) Foreign investment. Study guide. T .: Finance, p.180.
6. Gozibekov D.G., Qoraliyev T.M. (1993) Organization and regulation of investment activities. Tashkent: “Economics and Finance”. P.232.
7. Akhrorzhonovich, I. A. (2022). The Role and Importance of Monetary Policy in the Country’s Economy. Academic Journal of Digital Economics and Stability, 17, 109-115.
8. Mustafakulov Sh.E. Improving the scientific and methodological framework for increasing the attractiveness of the investment climate in Uzbekistan. Author's abstract of the dissertation of Doctor of Economics (DSC). - T .: Academy of Finance of the Republic of Uzbekistan. 2017.-52 p.
9. Karimqulov, J. I. (2019). Directions for developing the attraction of foreign investment in free economic zones. Doctor of Economics (DSc) dissertation and abstract. TFI.
10. Ибодуллаев, А. А. (2021). Уюшган қимматли қоғозлар бозорининг таркибий тузилмасида “Тошкент” Республика фонд биржасининг тутган ўрни. Development issues of innovative economy in the agricultural sector, 104.
11. Karimqulov, J. (2019). Mechanism of attracting foreign investment through free economic zones to the countries of brics. International Finance and Accounting, 2019(2), 11.
12. Абдукахоров Б.У. (2022) “Повышение инвестиционной привлекательности экономических регионов Узбекистана и улучшение условий для привлечения иностранных инвестиций”, “Студенческий вестник” ISSN 2686-9810 №14(206)
13. Ibodullaev, A. (2021). Development trends, problems and solutions of the organized securities market. International Finance and Accounting, 2021(1), 21.
14. А. Б. Шеров, & Х. М. Раджабов (2021). Коммерческие банки как субъект финансирования инвестиционных проектов. Scientific progress, 2 (1), 889-893.
15. Ибодуллаев, А. А. (2021). Развитие рынка организованных ценных бумаг в Узбекистане. Бюллетень науки и практики, 7(3), 236-242.
16. Алишер Бакберганович Шеров, Темурбек Шомурат Ўғли Каримов Зарубежный опыт формирования доходов регионального бюджета // Scientific progress. 2022. №3.
17. Кучкаров, Ш., & Шеров, А. Б. (2022). Семейное предпринимательство и его эффективность. Барқарорлик ва Етакчи Тадқиқотлар онлайн илмий журнали, 2(1), 154-157.
18. https://www.mift.uz – Official website of the Ministry of Investment and Foreign Trade of the Republic of Uzbekistan.
19. Available: https://stat.uz/uz/matbuot-markazi/qo-mita-yangiliklar/18083-o-zbekiston-respublikasida-maxsus-iqtisodiy-zona-kichik-sanoat-zona-texnopark-va-klasterlar-faoliyati
20. А. Б. Шеров, & Х. А. Худайкулов (2021). Деятельность коммерческого банка на мировых финансовых рынках. Scientific progress, 2 (1), 1261-1265.
21. Manba: https://soliq.uz/page/investitsiya-muhiti-va-ozbekiston-soliq-siyosati
Published
2022-06-18
How to Cite
Ugli, A. B. U. (2022). The Impact of Tax Benefits on the Improvement of Special Economic Zones. Central Asian Journal of Theoretical and Applied Science, 3(6), 371-376. Retrieved from https://cajotas.centralasianstudies.org/index.php/CAJOTAS/article/view/666
Section
Articles
