Abstract
Ushbu maqola 2024-yilda O‘zbekiston tadbirkorlik subyektlariga soliq imtiyozlarining ta’sirini va iqtisodiy rivojlanishdagi o‘rnini tahlil qiladi. Tadqiqot natijalari shuni ko‘rsatadiki, soliq imtiyozlari tadbirkorlik faoliyatini rag‘batlantirish, yangi ish o‘rinlari yaratish va innovatsiyalarni joriy etishda muhim vosita hisoblanadi. Maqolada soliq imtiyozlarining afzalliklari, iqtisodiy o‘sishga ta’siri va innovatsiyalarni rivojlantirishdagi roli o‘rganiladi. Ushbu tadqiqot O‘zbekiston iqtisodiyotida teng raqobat sharoitlarini yaratishda soliq siyosatini takomillashtirish zarurligini ko‘rsatadi.
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