TAXATION OF PARTICIPANTS IN FREE ECONOMIC ZONES : OPPORTUNITIES TO INCREASE EXPORT CAPACITY

Authors

  • Turayev Alijon Samarkand Institute of economics and service, Acting Associate Professor of the Department of Investments and Innovations, PhD
  • Suyunov Sanjar Samarkand Institute of economics and service, Faculty of Economics 3rd year student

Keywords:

Free economic zones, tax incentives, export potential, investment attractiveness, foreign trade turnover, macroeconomic stability, BEPS Action 5, diversification, human capital, infrastructure.

Abstract

This article It is devoted to a comprehensive analysis of the effectiveness of the taxation system for participants in free economic zones in the Republic of Uzbekistan in stimulating the export potential. The study provides an in-depth study of macroeconomic indicators, investment flows and the dynamics of foreign trade turnover for 2023–2025.

References

1. Baker McKenzie. (n.d.). OECD's tax dispute resolution programs are a welcome first step. https://insightplus.bakermckenzie.com

2. Chambers and Partners. (2025). Tax controversy 2025: South Korea. https://practiceguides.chambers.com

3. Daryo.uz. (nd). Procedure for pre-trial resolution of tax disputes in Uzbekistan. https://daryo.uz

4. European Bank for Reconstruction and Development. (n.d.). Cross-regional court performance assessment: Country report. https://www.ebrd.com

5. International Monetary Fund. (n.d.). Republic of Uzbekistan. https://www.imf.org

6. Legal 500. (2025). South Korea: Tax disputes – Country comparative guides. https://www.legal500.com

7. The Macfarlanes. (2025). Mutual agreement procedures (MAP): OECD publishes new manual for effective international tax disputes. https://www.macfarlanes.com

8. Organization for Economic Cooperation and Development. (2025). Disputes: Tax administration 2025. https://www.oecd.org

9. Organization for Economic Cooperation and Development. (2025, October 31). Tax certainty: OECD releases new statistics on tax disputes, showing positive outcomes but with challenges remaining. https://www.oecd.org

10. of the Republic of Uzbekistan. (nd). Results of the practice of pre-trial resolution of tax disputes. https://gov.uz

Downloads

Published

2026-04-03

How to Cite

TAXATION OF PARTICIPANTS IN FREE ECONOMIC ZONES : OPPORTUNITIES TO INCREASE EXPORT CAPACITY. (2026). SYNAPSES: INSIGHTS ACROSS THE DISCIPLINES, 3(3), 553-560. https://universalpublishings.com/index.php/siad/article/view/17421