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 |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-09-29 |
| Jild | 3 |
| Son | 9 |
| Betlar | 9-17 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss9-pp9-17 |
| Indeksga qo‘shilgan | 2026-08-27 |
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
| APA | Azamova, Aziza, Азамова , Азиза, & A’zamova , Aziza (2025). IMPROVING THE ACCOUNTING OF TAX BENEFITS AND PREFERENCES IN ENTERPRISES. Иқтисодий тараққиёт ва таҳлил, 3(9), 9-17. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp9-17 |
|---|---|
| GOST (OAK) | Azamova, Aziza, Азамова , Азиза, A’zamova , Aziza IMPROVING THE ACCOUNTING OF TAX BENEFITS AND PREFERENCES IN ENTERPRISES // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 9. – P. 9-17. – DOI: 10.60078/2992-877x-2025-vol3-iss9-pp9-17. |
| MLA | Azamova, Aziza, Азамова , Азиза, and A’zamova , Aziza. “IMPROVING THE ACCOUNTING OF TAX BENEFITS AND PREFERENCES IN ENTERPRISES.” Иқтисодий тараққиёт ва таҳлил, 3(9), 9-17, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp9-17 |
| Chicago | Azamova, Aziza, Азамова , Азиза, and A’zamova , Aziza. “IMPROVING THE ACCOUNTING OF TAX BENEFITS AND PREFERENCES IN ENTERPRISES.” Иқтисодий тараққиёт ва таҳлил, 3(9), 9-17 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp9-17 |
| Harvard | Azamova, Aziza, Азамова , Азиза, and A’zamova , Aziza (2025) ‘IMPROVING THE ACCOUNTING OF TAX BENEFITS AND PREFERENCES IN ENTERPRISES’, Иқтисодий тараққиёт ва таҳлил, 3(9), 9-17. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp9-17 |
| BibTeX | @article{azamovaaziza2025,
title = {IMPROVING THE ACCOUNTING OF TAX BENEFITS AND PREFERENCES IN ENTERPRISES},
author = {Azamova, Aziza and Азамова , Азиза and A’zamova , Aziza},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {9},
pages = {9-17},
doi = {10.60078/2992-877x-2025-vol3-iss9-pp9-17},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp9-17}
} |
Boshqa maqola uchun iqtibos tayyorlash
The sustainable development of the national financial market is closely linked to the modern mechanisms of corporate capital formation and the efficiency of the securities market. This study provides a detailed analysis…
В данной статье проанализированы возможности повышения экспортного потенциала Узбекистана через экономическую интеграцию с государствами Центральной Азии. Основное внимание уделено таким направлениям, как развитие…
This article discusses the scientific and theoretical foundations of the concept of enterprise cash flows, their classification, methods and importance of cash flow management, as well as the sources of cash flow…
The article, using scientific approaches, studies in detail and reveals the role of the service sector in the economy, its essence, and also conducts a statistical analysis and study of its main indicators and…
В статье подробно проанализирована экономическая среда, виды и этапы развития электронной коммерции, а также особенности поведения потребителей в цифровой среде. Электронная коммерция рассматривается как сложная…
This article provides an empirical analysis of the key economic factors influencing regional disparities in household income. The study examines indicators such as per capita income, average wages, employment rate…
The article covers the current state, development factors and prospects of the clothing industry in the Republic of Uzbekistan. The role of the industry in the national economy, the need to modernize production…
This article analysis the impact of global climate change on agricultural production based on international scientific research. The study explores how factors such as rising temperatures, changes in precipitation…
This article analyzes the theoretical models of digitalization in institutional development and their relevance to the financial system. Based on scholarly sources and international experience, it is demonstrated that…
This article presents methods, forms and basic principles for taxing the income of individuals. Methods, forms and principles of taxation and their socio-economic impact are covered. The effect of progressive and…
Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2025-yil arxivi
Mamlakatimizda soliq boshqaruvini takomillashtirish, ayniqsa sanoat tarmoqlarida – xususan, yogʻ-moysanoati korxonalarida – soliq intizomi va shaffofligini taʼminlash, hamda byudjetga tushumlarni oshirish…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…