PROFIT TAX AS A TOOL OF STATE ECONOMIC REGULATION: PROSPECTS FOR INNOVATIVE DEVELOPMENT

Mualliflar

  • Avazkhon Talgatovich Agzamov Professor, Department of Taxes and Taxation, Tashkent State University of Economics, PhD in Economics
  • Zarif Oripovich Ahrorov Professor, Department of Taxes and Taxation, Samarkand Institute of Economics and Service, DSc in Economics

DOI:

https://doi.org/10.5281/zenodo.23350503

Annotatsiya

In today's economic climate, most countries worldwide are pursuing an innovation-driven path of development, relying on a range of financial and non-financial instruments to support this process. Profit tax stands out as one of the key financial instruments in this regard, serving as a point where the interests of the state, enterprises, and the population intersect. Accordingly, this study focuses on analyzing the formation of a unified profit tax system capable of attracting investment into innovative development at both the national and enterprise levels. A wide array of financial incentives for innovation is currently in use - including tax benefits, loans, and state subsidies - yet practical experience shows that not all of these instruments deliver the intended results. Establishing a unified profit taxation system would help generate a synergistic effect within the broader financial mechanism for stimulating investment in innovative development.

Kalit soʻzlar

profit, income tax, incentives, enterprise, financial activity, investment, innovation, unification, synergy effect.

Foydalanilgan adabiyotlar roʻyxati

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Yuklab olishlar

Nashr etilgan

2026-10-01

Iqtibos keltirish

Agzamov, A. T., & Ahrorov, Z. O. (2026). PROFIT TAX AS A TOOL OF STATE ECONOMIC REGULATION: PROSPECTS FOR INNOVATIVE DEVELOPMENT. O’zbekiston sug’urta Bozori, 3(6), 214–217. https://doi.org/10.5281/zenodo.23350503

DOI

Sahifalar

214-217

Iqtibos

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