Institutional foundations for stimulating enterprises’ export activities through taxation

Abduraimova, Nigora

Муҳандислик ва Иқтисодиёт · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarAbduraimova, Nigora
JurnalМуҳандислик ва Иқтисодиёт
NashriyotПлеханов номидаги Россия иқтисодиёти университетининг Тошкент шаҳридаги филиали
ISSN3060-463X, 3060-463X
Nashr sanasi2025-10-15
Jild3
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

export activity, tax incentives, institutional framework, VAT refund, export promotion, fiscal policy, international trade, competitiveness

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAbduraimova, Nigora (2025). INSTITUTIONAL FOUNDATIONS FOR STIMULATING ENTERPRISES’ EXPORT ACTIVITIES THROUGH TAXATION. Муҳандислик ва Иқтисодиёт, 3. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/2627
GOST (OAK)Abduraimova, Nigora INSTITUTIONAL FOUNDATIONS FOR STIMULATING ENTERPRISES’ EXPORT ACTIVITIES THROUGH TAXATION // Муҳандислик ва Иқтисодиёт. – 2025. – T. 3.
MLAAbduraimova, Nigora. “INSTITUTIONAL FOUNDATIONS FOR STIMULATING ENTERPRISES’ EXPORT ACTIVITIES THROUGH TAXATION.” Муҳандислик ва Иқтисодиёт, 3, 2025. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/2627
ChicagoAbduraimova, Nigora. “INSTITUTIONAL FOUNDATIONS FOR STIMULATING ENTERPRISES’ EXPORT ACTIVITIES THROUGH TAXATION.” Муҳандислик ва Иқтисодиёт, 3 (2025). https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/2627
HarvardAbduraimova, Nigora (2025) ‘INSTITUTIONAL FOUNDATIONS FOR STIMULATING ENTERPRISES’ EXPORT ACTIVITIES THROUGH TAXATION’, Муҳандислик ва Иқтисодиёт, 3. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/2627
BibTeX
@article{abduraimovanigora2025,
  title = {INSTITUTIONAL FOUNDATIONS FOR STIMULATING ENTERPRISES’ EXPORT ACTIVITIES THROUGH TAXATION},
  author = {Abduraimova, Nigora},
  journal = {Муҳандислик ва Иқтисодиёт},
  year = {2025},
  volume = {3},
  url = {https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/2627}
}

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