This scientific study is devoted to a comparative analysis of the economic efficiency of tax incentives and subsidy policies in the development of the hotel industry in Uzbekistan and South Korea. The work comprehensively studies the methods of financial stimulation of the hotel sector, their impact on investment attractiveness and regional economic growth based on the experience of the two countries. The main objective of the study is to determine the effectiveness of economic instruments that support the development of the hotel industry, in particular, through tax incentives and state subsidies. At the same time, the practical results of public-private partnership mechanisms are also evaluated based on empirical evidence. During the study, the relative advantages of the effectiveness of financial approaches used in Uzbekistan and South Korea are determined; The impact of tax and subsidy policies on reducing interregional disparities and increasing tourism potential is assessed; An incentive model adapted for Uzbekistan, based on international best practices, is developed. This study is of practical and theoretical importance for economists, analysts, tourism decision-makers, investment policymakers, as well as postgraduate researchers. The study not only highlights existing economic and institutional problems, but also puts forward scientifically based proposals for their solution. Therefore, this work serves as a reliable source for creating a sustainable tourism policy. The scientific novelty of the study is the first systematic comparative analysis of the practice of applying tax incentives and subsidies in the hotel industry of Uzbekistan and South Korea. This work identifies the impact of tax incentives on criteria such as investment activity, regional development, and service quality. In addition, an incentive model adapted to national conditions and focused on economic efficiency was developed, and practical recommendations were given for the development of tourism infrastructure based on public-private partnerships.
| Mualliflar | Tohirov, Asilbek, Тохиров , Асилбек, Tohirov , Asilbek |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-09-29 |
| Jild | 3 |
| Son | 9 |
| Betlar | 244-255 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss9-pp244-255 |
DOI: 10.60078/2992-877x-2025-vol3-iss9-pp244-255 · Maqolaning asl sahifasi
tourism infrastructure, hotel industry, tax incentives, subsidies, economic efficiency, public-private partnership, Uzbekistan, South Korea, investment climate, incentive policy, туристическая инфраструктура, гостиничный бизнес, налоговые льготы, субсидии, экономическая эффективность, государственно-частное партнерство, Узбекистан, Южная Корея, инвестиционный климат, политика стимулирования, turizm infratuzilmasi, mehmonxona sanoati, soliq imtiyozlari, subsidiyalar, iqtisodiy samaradorlik, davlat-xususiy sheriklik, O‘zbekiston, Janubiy Koreya, investitsiya muhiti, rag‘batlantirish siyosati
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