This article examines the issues related to improving the accounting system for tax benefits and preferences granted to enterprises. It analyzes various forms of tax relief, their economic efficiency, and their impact on business operations. The article also highlights the challenges encountered in maintaining tax benefit records, the existing legal and regulatory framework, and the possibilities for integration with information systems. Based on advanced international experience, the study proposes improved approaches to ensuring transparent and efficient accounting of tax preferences, along with specific recommendations for implementation.
| Mualliflar | Azamova, Aziza, Азамова , Азиза, A’zamova , Aziza |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-09-29 |
| Jild | 3 |
| Son | 9 |
| Betlar | 9-17 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss9-pp9-17 |
DOI: 10.60078/2992-877x-2025-vol3-iss9-pp9-17 · Maqolaning asl sahifasi
tax benefits, tax preferences, corporate finance, tax policy, tax administration, digital accounting systems, economic efficiency, accounting system, tax reporting, international experience, налоговые льготы, налоговые преференции, корпоративные финансы, налоговая политик, налоговое администрировани, цифровые учётные системы, экономическая эффективность, система бухгалтерского учёт, налоговая отчётность, международный опыт, soliq imtiyozlari, soliq preferensiyalari, korxona moliyasi, soliq siyosati, soliq ma’murchiligi, raqamli hisob tizimlari, iqtisodiy samaradorlik, hisob yuritish tizimi, soliq hisobotlari, xalqaro tajriba
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