The article substantiates a territorially-oriented mechanism for financing innovation activity based on targeted deductions of enterprises from the corporate profit tax. The relevance of the study stems from the high territorial concentration of the innovation potential of the Republic of Uzbekistan in the capital region against the background of low innovation activity of enterprises in the regions. The author proposes the formation of local territorial innovation funds at the district level through the redistribution of 1 % of the enterprises' profit tax without increasing the aggregate tax burden. Based on official statistics on 12,239 enterprises of the Syrdarya region, the potential volume of the funds is estimated by districts and economic sectors. The procedures of fund formation, governance and allocation are described; the model is compared with international analogues (Hungary, Brazil, the USA) and with the cluster model of innovation development; advantages, risks and ways to mitigate them are assessed
| Mualliflar | Sultanova , Munisa, Султанова , Муниса, Sultanova , Munisa |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-06-26 |
| Jild | 3 |
| Son | 3 |
| Betlar | 706-714 |
| Til | Rus |
| DOI | 10.60078/3060-4842-2026-vol3-iss3-pp706-714 |
DOI: 10.60078/3060-4842-2026-vol3-iss3-pp706-714 · Maqolaning asl sahifasi
innovation activity, territorial innovation fund, corporate profit tax, targeted tax deductions, regional innovation gap, decentralization of financing, Syrdarya region, инновационная деятельность, территориальный инновационный фонд, налог на прибыль, целевые налоговые отчисления, региональный инновационный разрыв, децентрализация финансирования, Сырдарьинская область, innovatsion faoliyat, hududiy innovatsion jamg‘arma, daromad solig‘i, maqsadli soliq imtiyozlari, mintaqaviy innovatsion tafovut, moliyalashtirishni markazlashtirmaslik, Sirdaryo viloyati
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