Abstract
The article examines the effectiveness of tax incentives and their impact on economic growth. Also, the impact of tax credits on investment, employment and innovation, the effectiveness of tax credits in different sectors and types of incentives, and the impact of tax rates, administrative complexity, and taxpayer behavior on the effectiveness of tax credits were studied.
Publisher
Tashkent State University of Economics
Reference26 articles.
1. Майбуров И.А., Иванов Ю.Б. (ред.) Налоговые льготы. Теория и практика применения. Теория и практика применения. – М.: ЮНИТИ-ДАНА, 2015. – 488 с.
2. Пансков В.Г. Налоговые льготы: теория и практика. Экономика. Налоги. Право = Экономика, Налоги. Закон. 2016. №. 1, стр. 119-125.
3. Easson A., Zolt E.M. Tax incentives. Washington, World Bank Institute, 2002.
4. Lykova L.N. Regional component of tax policy: ways to support economic growth. Problemy razvitiya territorii = Problems of Territory’s Development, 2018, no. 2, pp. 71-86. DOI: 10.15838/ptd/2018.2.94.5.
5. Chirinko R.S., Wilson D.J. State investment tax incentives: A zero-sum game? Journal of Public Economics, 2008, Vol. 92, iss. 12, pp. 2362-2384. DOI: 10.1016/j.jpubeco.2008.07.005.