Issues of enhancing competitiveness in the light industry sector through the reduction of tax arrears

Haydarova, Shokhista

Innovation science and technologiy · 2026-yil

Annotatsiya

Tax arrears are debts owed by a taxpayer to the budget in respect of taxes, fees, penalties, and other mandatorypayments stipulated by legislation that have not been paid within the deadlines established by law. An increasein the amount of tax arrears reduces the competitiveness of enterprises. From a scientific perspective, tax arrears are notmerely a reduction in budget revenues but also a factor affecting the liquidity, financial stability, investment activity,and economic security of an enterprise. This process has a significant negative impact on the further development ofthe light industry and on ensuring its competitiveness, as is the case with enterprises in other sectors. From this perspective,conducting a scientific analysis of this process and developing scientific recommendations aimed at reducingtax arrears is of significant scientific relevance. Accordingly, the main objective of this article is to develop scientific recommendationsbased on a scientific analysis of these processes.

Maqola ma’lumotlari
MualliflarHaydarova, Shokhista
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-08-01
Jild2
Son8
Betlar95-99
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.22091009
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.22091009 · Maqolaning asl sahifasi

Kalit so‘zlar

taxation, tax arrears, tax burden, incentive role of taxes, tax policy, light industry enterprises, tax incentives, tax deductions, tax exemption.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAHaydarova, Shokhista (2026). ISSUES OF ENHANCING COMPETITIVENESS IN THE LIGHT INDUSTRY SECTOR THROUGH THE REDUCTION OF TAX ARREARS. Innovation science and technologiy, 2(8), 95-99. https://doi.org/10.5281/zenodo.22091009
GOST (OAK)Haydarova, Shokhista ISSUES OF ENHANCING COMPETITIVENESS IN THE LIGHT INDUSTRY SECTOR THROUGH THE REDUCTION OF TAX ARREARS // Innovation science and technologiy. – 2026. – T. 2, № 8. – P. 95-99. – DOI: 10.5281/zenodo.22091009.
MLAHaydarova, Shokhista. “ISSUES OF ENHANCING COMPETITIVENESS IN THE LIGHT INDUSTRY SECTOR THROUGH THE REDUCTION OF TAX ARREARS.” Innovation science and technologiy, 2(8), 95-99, 2026. https://doi.org/10.5281/zenodo.22091009
ChicagoHaydarova, Shokhista. “ISSUES OF ENHANCING COMPETITIVENESS IN THE LIGHT INDUSTRY SECTOR THROUGH THE REDUCTION OF TAX ARREARS.” Innovation science and technologiy, 2(8), 95-99 (2026). https://doi.org/10.5281/zenodo.22091009
HarvardHaydarova, Shokhista (2026) ‘ISSUES OF ENHANCING COMPETITIVENESS IN THE LIGHT INDUSTRY SECTOR THROUGH THE REDUCTION OF TAX ARREARS’, Innovation science and technologiy, 2(8), 95-99. https://doi.org/10.5281/zenodo.22091009
BibTeX
@article{haydarovashokhista2026,
  title = {ISSUES OF ENHANCING COMPETITIVENESS IN THE LIGHT INDUSTRY SECTOR THROUGH THE REDUCTION OF TAX ARREARS},
  author = {Haydarova, Shokhista},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {8},
  pages = {95-99},
  doi = {10.5281/zenodo.22091009},
  url = {https://doi.org/10.5281/zenodo.22091009}
}

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