CRITERIA FOR CLASSIFYING TAX INCENTIVES IN THE TAX SYSTEM OF UZBEKISTAN AND FEATURES OF THEIR PRACTICAL APPLICATION

Abstract

This thesis provides a comprehensive analysis of the criteria for classifying tax incentives within the national tax system, their economic substance, and the features of their practical application. The study elucidates the stimulating, social, and regulatory functions of tax incentives and substantiates approaches to classifying them by purpose, form, duration, and subject. The incentives currently applied in the practice of Uzbekistan are evaluated using examples of Special economic zones (SEZ), as well as sectoral and regional incentives. Furthermore, the paper highlights problems related to the management, monitoring, and impact assessment of tax incentives on the budget, and develops scientific and practical proposals for improving the efficiency of the system.