The effectiveness of tax incentives in the tourism sector of Uzbekistan
Keywords:tax incentives, effectiveness, tourism, Cost-benefit analysis, AETR / METR
The research aimed to assess the effectiveness of tax incentives in the tourism sector of Uzbekistan. To this end, the literature and empirical researches on the assessment of the effectiveness of tax incentives were studied, and on its basis, 11 types of tax incentives provided to the tourism sector of the country in 2018-2019 were analyzed. The results obtained from the research shows that the lack of a system for granting and monitoring the effectiveness of tax incentives in the tourism sector has led to low efficiency of tax incentives in the study period, as well as out of the existing tax incentives, only "tax holidays" have yielded high results in terms of lowering the tax burden and creating job.
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