QISHLOQ XO'JALIGIDA SOLIQ IMTIYOZLARIDAN SAMARALI FOYDALANISH

This article examines the economic efficiency of tax incentives in Uzbekistan's agriculture. Statistical data for 2021-2024 reveals imbalances in incentive distribution (60% to large enterprises vs. 40% to small farms) and monitoring gaps (only 40% compliance checks). Drawing on successful practices from Brazil, Germany, and Israel, three solutions are proposed: 1) quota system for small farmers, 2) blockchain-based digital monitoring, 3) regional differentiation. Research methods include statistical analysis, comparative study, and expert assessments. The findings suggest potential for 25-30% annual growth in agricultural revenue.