TAX POLICY IN THE FIELD OF TOURISM AND ITS ECONOMIC IMPACT

Авторы

  • Mirzakhanova Sadiya Автор

Ключевые слова:

Keywords: Tourism, tax policy, tax incentives, investment climate, fiscal policy, economic growth, state budget, tax burden, international experience.

Аннотация

Annotation:  This  article  provides  a  comprehensive  analysis  of  the  main 
directions of the tax policy implemented in the tourism sector, its direct and indirect 
impact on the economy, in particular, the tourism industry. The impact of tax incentives 
and  reliefs  on  the  activities  of  tourism  entities,  incentive  mechanisms  for  the 
investment  climate  and  their  effectiveness  are  studied  on  the  basis  of  scientific-
theoretical and practical examples. The tax policy implemented in the conditions of 
Uzbekistan  is  considered  on  the  basis  of  a  comparative  analysis  of  international 
experience and scientific-practical recommendations for improvement are given. 

Библиографические ссылки

BIBLIOGRAPHY

1. Bird, Richard. (1992). Taxing Tourism in Developing Countries. World

Development

2. Boga, Semra., Erkisi, Kemal. (2019). The relationship between international

tourism receipts and Economic Growth in asia pacific countries. Available at:

https://dergipark.org.tr/tr/download/article-file/725735.

3. O‘zbekiston Respublikasi Prezidentining 2019-yil 5-yanvardagi PF-5611-sonli

Farmoni, “Turizm sohasini rivojlantirish bo‘yicha qo‘shimcha chora-tadbirlar

to‘g‘risida”.

4. O‘zbekiston Respublikasi Soliq kodeksi (2020-yilgi yangi tahriri).

5. Tursunov B. “Turizm iqtisodiyoti asoslari”, Toshkent, 2021.

6. UNWTO (World Tourism Organization) – Annual Reports, www.unwto.org

Опубликован

2025-05-20

Как цитировать

Mirzakhanova Sadiya. (2025). TAX POLICY IN THE FIELD OF TOURISM AND ITS ECONOMIC IMPACT . TADQIQOTLAR, 62(4), 199-203. https://scientific-jl.com/tad/article/view/14968