International practice of tax incentives for innovation and investment activisms

Shukhrat Giyasov

Илм-фан ва инновацион ривожланиш · 2021-yil

Annotatsiya

This article describes international practice of tax regulation, viz: promotion of innovative and investment activisms of companies. New forms, positive and preferential aspects of tax benefits and preferences have been studied in the research framework. In particular, such features and stimulating objects of preference as tax credits, investment tax credits, research tax credits, have been closely explored. At the same time, the article presents a review of literature on the topic and a comparative analysis of the classification of schemes designed for stimulating innovation via taxation. Moreover, the feasibility of applying international experience of tax incentives in the context of Uzbekistan has been reviewed. In particular, the practices of applying reduced or differentiated tax rates, paying taxes in the future, reducing profits proceeded from commercialization of innovative produce is being put forward in view to encourage the innovative and investment activisms of companies through tax incentives, in place of the practice of providing tax benefits in the form of a full exemption for an indefinite period and against no conditions. The research has provided relevant scientific conclusions and proposals as well as practical recommendations.

Maqola ma’lumotlari
MualliflarShukhrat Giyasov
JurnalИлм-фан ва инновацион ривожланиш
NashriyotИнновацион ривожланиш вазирлиги
ISSN2181-9637, 2181-4317
Nashr sanasi2021-04-28
Jild4
Son2
Betlar21-33
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.36522/2181-9637-2021-2-3
Indeksga qo‘shilgan2026-09-02

DOI: 10.36522/2181-9637-2021-2-3 · Maqolaning asl sahifasi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAShukhrat Giyasov (2021). INTERNATIONAL PRACTICE OF TAX INCENTIVES FOR INNOVATION AND INVESTMENT ACTIVISMS. Илм-фан ва инновацион ривожланиш, 4(2), 21-33. https://doi.org/10.36522/2181-9637-2021-2-3
GOST (OAK)Shukhrat Giyasov INTERNATIONAL PRACTICE OF TAX INCENTIVES FOR INNOVATION AND INVESTMENT ACTIVISMS // Илм-фан ва инновацион ривожланиш. – 2021. – T. 4, № 2. – P. 21-33. – DOI: 10.36522/2181-9637-2021-2-3.
MLAShukhrat Giyasov. “INTERNATIONAL PRACTICE OF TAX INCENTIVES FOR INNOVATION AND INVESTMENT ACTIVISMS.” Илм-фан ва инновацион ривожланиш, 4(2), 21-33, 2021. https://doi.org/10.36522/2181-9637-2021-2-3
ChicagoShukhrat Giyasov. “INTERNATIONAL PRACTICE OF TAX INCENTIVES FOR INNOVATION AND INVESTMENT ACTIVISMS.” Илм-фан ва инновацион ривожланиш, 4(2), 21-33 (2021). https://doi.org/10.36522/2181-9637-2021-2-3
HarvardShukhrat Giyasov (2021) ‘INTERNATIONAL PRACTICE OF TAX INCENTIVES FOR INNOVATION AND INVESTMENT ACTIVISMS’, Илм-фан ва инновацион ривожланиш, 4(2), 21-33. https://doi.org/10.36522/2181-9637-2021-2-3
BibTeX
@article{shukhratgiyasov2021,
  title = {INTERNATIONAL PRACTICE OF TAX INCENTIVES FOR INNOVATION AND INVESTMENT ACTIVISMS},
  author = {Shukhrat Giyasov},
  journal = {Илм-фан ва инновацион ривожланиш},
  year = {2021},
  volume = {4},
  number = {2},
  pages = {21-33},
  doi = {10.36522/2181-9637-2021-2-3},
  url = {https://doi.org/10.36522/2181-9637-2021-2-3}
}

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