The role of the tourism industry in the economy and the theoretical conceptual foundations of taxation of tourism activities

Abdullayev, Zafar, Абдуллаев, Зафарбек, Abdullayev, Zafar

Иқтисодий тараққиёт ва таҳлил · 2024-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarAbdullayev, Zafar, Абдуллаев, Зафарбек, Abdullayev, Zafar
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2024-09-30
Jild2
Son9
Betlar29-35
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2024-vol2-iss9-pp29-35
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2024-vol2-iss9-pp29-35 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAbdullayev, Zafar, Абдуллаев, Зафарбек, & Abdullayev, Zafar (2024). THE ROLE OF THE TOURISM INDUSTRY IN THE ECONOMY AND THE THEORETICAL CONCEPTUAL FOUNDATIONS OF TAXATION OF TOURISM ACTIVITIES. Иқтисодий тараққиёт ва таҳлил, 2(9), 29-35. https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp29-35
GOST (OAK)Abdullayev, Zafar, Абдуллаев, Зафарбек, Abdullayev, Zafar THE ROLE OF THE TOURISM INDUSTRY IN THE ECONOMY AND THE THEORETICAL CONCEPTUAL FOUNDATIONS OF TAXATION OF TOURISM ACTIVITIES // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 9. – P. 29-35. – DOI: 10.60078/2992-877x-2024-vol2-iss9-pp29-35.
MLAAbdullayev, Zafar, Абдуллаев, Зафарбек, and Abdullayev, Zafar. “THE ROLE OF THE TOURISM INDUSTRY IN THE ECONOMY AND THE THEORETICAL CONCEPTUAL FOUNDATIONS OF TAXATION OF TOURISM ACTIVITIES.” Иқтисодий тараққиёт ва таҳлил, 2(9), 29-35, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp29-35
ChicagoAbdullayev, Zafar, Абдуллаев, Зафарбек, and Abdullayev, Zafar. “THE ROLE OF THE TOURISM INDUSTRY IN THE ECONOMY AND THE THEORETICAL CONCEPTUAL FOUNDATIONS OF TAXATION OF TOURISM ACTIVITIES.” Иқтисодий тараққиёт ва таҳлил, 2(9), 29-35 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp29-35
HarvardAbdullayev, Zafar, Абдуллаев, Зафарбек, and Abdullayev, Zafar (2024) ‘THE ROLE OF THE TOURISM INDUSTRY IN THE ECONOMY AND THE THEORETICAL CONCEPTUAL FOUNDATIONS OF TAXATION OF TOURISM ACTIVITIES’, Иқтисодий тараққиёт ва таҳлил, 2(9), 29-35. https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp29-35
BibTeX
@article{abdullayevzafar2024,
  title = {THE ROLE OF THE TOURISM INDUSTRY IN THE ECONOMY AND THE THEORETICAL CONCEPTUAL FOUNDATIONS OF TAXATION OF TOURISM ACTIVITIES},
  author = {Abdullayev, Zafar and Абдуллаев, Зафарбек and Abdullayev, Zafar},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2024},
  volume = {2},
  number = {9},
  pages = {29-35},
  doi = {10.60078/2992-877x-2024-vol2-iss9-pp29-35},
  url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp29-35}
}

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