ANALYSIS OF THE EFFECTIVENESS OF USING TAX INCENTIVES IN STIMULATING TAXPAYERS

Abstract

This article provides a comprehensive analysis of the current mechanisms for stimulating business entities and enterprises operating in Surkhandarya region through taxation. The study evaluates the impact of tax incentives and preferences on the effective use of the region’s specific economic potential, natural-climatic conditions, and demographic resources. During the research, the dynamics of tax revenues and enterprise activity in the region were thoroughly examined, and scientific-practical proposals and recommendations were developed to further improve the tax mechanism while taking regional characteristics into account.