This article examines the role of tax incentives in attracting investment and assesses their effectiveness inpromoting economic development. As global competition for capital intensifies, governments increasingly turn to taxincentives to foster favorable investment environments. The study analyzes various forms of incentives such as taxholidays, investment credits and reduced corporate tax rates, and evaluates their impact on foreign direct investment(FDI) and domestic private sector growth. Drawing on case studies from both developed and developing economies,the article highlights best practices as well as common challenges. It concludes with recommendations for designingtransparent, efficient and accountable tax incentive programs.
| Mualliflar | Kudiyarov, Kishibay |
|---|---|
| Jurnal | Яшил иқтисодиёт ва тараққиёт |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| ISSN | 2992-8982 |
| Nashr sanasi | 2025-04-07 |
| Jild | 3 |
| Son | 4 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.15510458 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.5281/zenodo.15510458 · Maqolaning asl sahifasi
tax incentives, investment attraction, fiscal policy, economic development, foreign direct investment, tax expenditure, public finance, incentive effectiveness.
| APA | Kudiyarov, Kishibay (2025). The role of tax incentives in attracting investments and assessing their effectiveness. Яшил иқтисодиёт ва тараққиёт, 3(4). https://doi.org/10.5281/zenodo.15510458 |
|---|---|
| GOST (OAK) | Kudiyarov, Kishibay The role of tax incentives in attracting investments and assessing their effectiveness // Яшил иқтисодиёт ва тараққиёт. – 2025. – T. 3, № 4. – DOI: 10.5281/zenodo.15510458. |
| MLA | Kudiyarov, Kishibay. “The role of tax incentives in attracting investments and assessing their effectiveness.” Яшил иқтисодиёт ва тараққиёт, 3(4), 2025. https://doi.org/10.5281/zenodo.15510458 |
| Chicago | Kudiyarov, Kishibay. “The role of tax incentives in attracting investments and assessing their effectiveness.” Яшил иқтисодиёт ва тараққиёт, 3(4) (2025). https://doi.org/10.5281/zenodo.15510458 |
| Harvard | Kudiyarov, Kishibay (2025) ‘The role of tax incentives in attracting investments and assessing their effectiveness’, Яшил иқтисодиёт ва тараққиёт, 3(4). https://doi.org/10.5281/zenodo.15510458 |
| BibTeX | @article{kudiyarovkishibay2025,
title = {The role of tax incentives in attracting investments and assessing their effectiveness},
author = {Kudiyarov, Kishibay},
journal = {Яшил иқтисодиёт ва тараққиёт},
year = {2025},
volume = {3},
number = {4},
doi = {10.5281/zenodo.15510458},
url = {https://doi.org/10.5281/zenodo.15510458}
} |
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