In modern economic conditions, the development of export-oriented activities plays a key role in ensuringsustainable economic growth. This article examines the institutional foundations for stimulating enterprises’ exportactivities through taxation, focusing on the role of fiscal instruments in enhancing competitiveness and expanding accessto international markets. The study analyzes key tax mechanisms such as VAT refunds, tax incentives, accelerateddepreciation, and customs duty exemptions, highlighting their impact on enterprises’ financial performance and exportpotential. Special attention is given to the importance of a well-functioning institutional environment, including regulatorystability, administrative efficiency, and digitalization of tax systems. The findings indicate that a coherent and strategicallyaligned tax policy contributes to increased export volumes, diversification of export structures, and integration into globalvalue chains.
| Mualliflar | Abduraimova, Nigora |
|---|---|
| Jurnal | Муҳандислик ва Иқтисодиёт |
| Nashr sanasi | 2025-10-15 |
| Jild | 3 |
| Til | Ingliz |
export activity, tax incentives, institutional framework, VAT refund, export promotion, fiscal policy, international trade, competitiveness
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