The article examines the role of the tourism industry in the economy, emphasizing its importance as a driver of growth, job creation and infrastructure development. The main economic indicators demonstrating the contribution of tourism to GDP and social well-being are analyzed. Special attention is paid to the theoretical conceptual foundations of taxation of tourism activities. The existing tax regimes, their advantages and disadvantages, as well as the impact of tax policy on the development of the tourism sector are discussed. The author offers recommendations on optimizing the tax burden for travel companies, which can contribute to improving the competitiveness of the industry. The article concludes with conclusions on the need for an integrated approach to tourism taxation, taking into account both economic and social aspects.
| Mualliflar | Abdullayev, Zafar, Абдуллаев, Зафарбек, Abdullayev, Zafar |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-09-30 |
| Jild | 2 |
| Son | 9 |
| Betlar | 29-35 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss9-pp29-35 |
DOI: 10.60078/2992-877x-2024-vol2-iss9-pp29-35 · Maqolaning asl sahifasi
теоретические концептуальные основы сферы туризма, экономики, туристской деятельности, налогообложения, theoretical conceptual foundations of tourism, economics, tourism activities, taxation, turizm sohasi, iqtisodiyot, turistik fаoliyаt, soliqqа tortishning nаzаriy kontseptuаl аsoslаri
The article examines the theoretical description of currency transactions and their impact on the country's economic indicators. The main problems of the foreign exchange market of Uzbekistan are that the demand for…
In the case of processing of extracted natural gas, oil, and gas condensate, the tax base is realized and expanded, effective organization of tax control of large taxpayers in the field of oil, gas, fuel, and energy…
According to the article, excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, the amount of excise tax significantly determines the price level of taxed goods…
The research, based on the analysis of foreign economic activity indicators and the collected data, evaluated the dynamics of export volumes of our Republic in 2010-2023. Used in the analysis of dynamics series…
this article reveals the improvement of housing and communal services based on econometric models and its economic and statistical analysis and features. Practical suggestions and recommendations for improving the…
This article briefly analyzes freight transportation tariffs and their features in railway transport. The initial changes in Uzbek Railways' tariff system are described below.
This In this article, the analysis of the dynamics of the number of enterprises that are the main type of service activity in the Khorezm region, the number of subjects of service activity in the districts of the…
In this article, the last added product, the average result obtained at the expense of economic resources, the level of attractiveness of the introduction of resources into the industry, the methods of calculating the…
Corporate Social Responsibility (CSR) is a strategic approach in which companies strive to manage their impact on society and the environment by following ethical standards and taking care of various stakeholders. In…
Methodological aspects of improving the cluster system in the silk industry were studied in this research work. The main stakeholders involved in the formation of sericulture clusters and their activities were analyzed…