LEGAL AND ECONOMIC CONDITIONS FOR GRANTING TAX INCENTIVES TO ENTERPRISES WITH DIRECT PRIVATE FOREIGN INVESTMENT IN THE REPUBLIC OF UZBEKISTAN
Description
The article examines the legal and economic conditions for granting tax incentives to enterprises attracting direct private foreign investment in the Republic of Uzbekistan. It considers the eligibility criteria for enterprises to qualify for a special tax incentive regime, the relationship between the duration of tax benefits and the amount of invested capital, as well as requirements concerning the structure of investments and the allocation of funds released as a result of tax incentives. The article analyzes the legal consequences of non-compliance with the established requirements and the economic risks associated with granting tax preferences. Based on an examination of regulatory legal acts, proposals are formulated to improve the transparency, targeting, and effectiveness of tax incentives.