PROFIT TAX RATES AND INVESTMENT DECISIONS

Zarina Khusanovna Rafiyeva; Toyirov Diyorbek Pulat o‘g‘li

Authors

Zarina Khusanovna Rafiyeva Assistant Lecturer of the Department of Investment and Innovations
Toyirov Diyorbek Pulat o‘g‘li 2nd-year student of the Economics program Samarkand Institute of Economics and Service

Keywords:

profit tax, tax rates, investment decisions, tax policy, tax incentives, tax administration, investment environment, economic growth, digital economy.

Abstract

This article analyzes the relationship between corporate tax rates and investment decisions using Uzbekistan as an example. Using a comprehensive approach, the analysis examined the impact of tax policy on the investment climate, specifically the importance of tax rates, incentives, and the administrative system. The role of ongoing economic reforms and the introduction of digital technologies in increasing investment activity was also highlighted. The results showed that a stable and predictable tax policy is an important factor stimulating investment decisions. The article develops scientifically substantiated conclusions and proposals on existing problems and ways to address them.

References

Tax Code of the Republic of Uzbekistan

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