{"id":3297,"date":"2023-10-23T06:47:18","date_gmt":"2023-10-23T06:47:18","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=3297"},"modified":"2023-10-23T06:49:17","modified_gmt":"2023-10-23T06:49:17","slug":"mechanism-aimed-at-reducing-the-tax-burden-of-the-subjects-of-the-tourism-industry","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=3297","title":{"rendered":"MECHANISM AIMED AT REDUCING THE TAX BURDEN OF THE SUBJECTS OF THE TOURISM INDUSTRY"},"content":{"rendered":"<p style=\"text-align: center;\"><strong><em>Abdullayev Zafarbek Safibullaevich<\/em><\/strong><\/p>\n<p style=\"text-align: center;\"><em>Independent researcher, Toshkent financial institute, Tashkent, Uzbekistan<\/em><\/p>\n<p style=\"text-align: center;\"><em>Zafarbek.abdullayev@gmail.com<\/em><\/p>\n<p style=\"text-align: center;\"><em>ORCID: 0000-8965-8896-1404<\/em><\/p>\n<p style=\"text-align: center;\"><strong><em>Ataniyazov Jasurbek Khamidovich<\/em><\/strong><\/p>\n<p style=\"text-align: center;\"><em>DSc, professor Toshkent institute of finance, Tashkent, Uzbekistan<\/em><\/p>\n<p style=\"text-align: center;\"><em>ORCID: 0000-0002-4758-0781<\/em><\/p>\n<p><strong><em>Abstract<\/em><\/strong><strong><em>:<\/em><\/strong><em> The article reveals the mechanism for granting effective tax benefits in force, which positively affects the decrease in the tax burden of the subjects of the tourism industry. In this regard, proposals were taken into account to prioritize the establishment of maintenance and entertainment facilities and to establish a social tax rate of 1 percent for business entities providing services for highways, infrastructure improvements and tourism services in high-end districts, hotel services, passenger and cargo transportation in motor transport, repair and maintenance of vehicles, entertainment facilities. Analysis of international tourism and its importance in the world economy shows that the tourism network has a number of dominant aspects in ensuring macroeconomic stability, effectively addressing socio-economic development issues. Despite the fact that scientific and practical research is being carried out on improving the taxation system and optimizing the tax burden on taxpayers in modern conditions, the accumulated tax revenues will not be fully reinvested in tourism, and in the future the system will focus on the expansion of tax types, including the development of the tax potential of regions by industry. despite the scientific research work carried out within the framework of the reduction of the tax burden of the subjects of the tourism industry and the scientific and theoretical research carried out, in the same conditions, the issues of developing the modern system and mechanisms of taxation of subjects of tourist activity in the economy have not been fully studied in a complex and systematic way. This situation determines the level of relevance of scientific and practical problems studied in the prohibition case, proposals and recommendations developed on their elimination.<\/em><\/p>\n<p><strong><em>Key words:<\/em><\/strong><em> tourism industry, tourism entities, tax burden.<\/em><\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/10\/10\u0410bdullayev-Z-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 10\u0410bdullayev-Z-1.\"><\/object><a id=\"wp-block-file--media-6b8d3415-b3d8-4fc2-b527-9deaae5a08da\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/10\/10\u0410bdullayev-Z-1.pdf\">10\u0410bdullayev-Z-1<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/10\/10\u0410bdullayev-Z-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-6b8d3415-b3d8-4fc2-b527-9deaae5a08da\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Abdullayev Zafarbek Safibullaevich Independent researcher, Toshkent financial institute, Tashkent, Uzbekistan Zafarbek.abdullayev@gmail.com ORCID: 0000-8965-8896-1404 Ataniyazov Jasurbek Khamidovich DSc, professor Toshkent institute of finance, Tashkent, Uzbekistan ORCID: 0000-0002-4758-0781 Abstract: The article reveals the mechanism for granting effective tax benefits in force, which <a href=\"https:\/\/interfinance.tsue.uz\/?p=3297\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[58],"tags":[],"class_list":["post-3297","post","type-post","status-publish","format-standard","hentry","category-2023-4-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MECHANISM AIMED AT REDUCING THE TAX BURDEN OF THE SUBJECTS OF THE TOURISM INDUSTRY - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=3297\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MECHANISM AIMED AT REDUCING THE TAX BURDEN OF THE SUBJECTS OF THE TOURISM INDUSTRY - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Abdullayev Zafarbek Safibullaevich Independent researcher, Toshkent financial institute, Tashkent, Uzbekistan Zafarbek.abdullayev@gmail.com ORCID: 0000-8965-8896-1404 Ataniyazov Jasurbek Khamidovich DSc, professor Toshkent institute of finance, Tashkent, Uzbekistan ORCID: 0000-0002-4758-0781 Abstract: The article reveals the mechanism for granting effective tax benefits in force, which Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=3297\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-23T06:47:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-23T06:49:17+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3297#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3297\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"MECHANISM AIMED AT REDUCING THE TAX BURDEN OF THE SUBJECTS OF THE TOURISM INDUSTRY\",\"datePublished\":\"2023-10-23T06:47:18+00:00\",\"dateModified\":\"2023-10-23T06:49:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3297\"},\"wordCount\":327,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2023-4-issue-1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3297#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3297\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3297\",\"name\":\"MECHANISM AIMED AT REDUCING THE TAX BURDEN OF THE SUBJECTS OF THE TOURISM INDUSTRY - Journal of International Finance and Accounting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\"},\"datePublished\":\"2023-10-23T06:47:18+00:00\",\"dateModified\":\"2023-10-23T06:49:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3297#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3297\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=3297#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"MECHANISM AIMED AT REDUCING THE TAX BURDEN OF THE SUBJECTS OF THE TOURISM INDUSTRY\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"name\":\"Journal of International Finance and Accounting\",\"description\":\"Tashkent State University of Economics\",\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\",\"name\":\"Journal of International Finance and Accounting\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"contentUrl\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"width\":90,\"height\":90,\"caption\":\"Journal of International Finance and Accounting\"},\"image\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\",\"name\":\"jurnal-admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"caption\":\"jurnal-admin\"},\"sameAs\":[\"http:\\\/\\\/interfinance.tsue.uz\"],\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"MECHANISM AIMED AT REDUCING THE TAX BURDEN OF THE SUBJECTS OF THE TOURISM INDUSTRY - Journal of International Finance and Accounting","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/interfinance.tsue.uz\/?p=3297","og_locale":"en_US","og_type":"article","og_title":"MECHANISM AIMED AT REDUCING THE TAX BURDEN OF THE SUBJECTS OF THE TOURISM INDUSTRY - Journal of International Finance and Accounting","og_description":"Abdullayev Zafarbek Safibullaevich Independent researcher, Toshkent financial institute, Tashkent, Uzbekistan Zafarbek.abdullayev@gmail.com ORCID: 0000-8965-8896-1404 Ataniyazov Jasurbek Khamidovich DSc, professor Toshkent institute of finance, Tashkent, Uzbekistan ORCID: 0000-0002-4758-0781 Abstract: The article reveals the mechanism for granting effective tax benefits in force, which Read More ...","og_url":"https:\/\/interfinance.tsue.uz\/?p=3297","og_site_name":"Journal of International Finance and Accounting","article_published_time":"2023-10-23T06:47:18+00:00","article_modified_time":"2023-10-23T06:49:17+00:00","author":"jurnal-admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jurnal-admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/interfinance.tsue.uz\/?p=3297#article","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/?p=3297"},"author":{"name":"jurnal-admin","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a"},"headline":"MECHANISM AIMED AT REDUCING THE TAX BURDEN OF THE SUBJECTS OF THE TOURISM INDUSTRY","datePublished":"2023-10-23T06:47:18+00:00","dateModified":"2023-10-23T06:49:17+00:00","mainEntityOfPage":{"@id":"https:\/\/interfinance.tsue.uz\/?p=3297"},"wordCount":327,"commentCount":0,"publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"articleSection":["2023-4-issue-1-6"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/interfinance.tsue.uz\/?p=3297#respond"]}]},{"@type":"WebPage","@id":"https:\/\/interfinance.tsue.uz\/?p=3297","url":"https:\/\/interfinance.tsue.uz\/?p=3297","name":"MECHANISM AIMED AT REDUCING THE TAX BURDEN OF THE SUBJECTS OF THE TOURISM INDUSTRY - Journal of International Finance and Accounting","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/#website"},"datePublished":"2023-10-23T06:47:18+00:00","dateModified":"2023-10-23T06:49:17+00:00","breadcrumb":{"@id":"https:\/\/interfinance.tsue.uz\/?p=3297#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/interfinance.tsue.uz\/?p=3297"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/interfinance.tsue.uz\/?p=3297#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/interfinance.tsue.uz\/"},{"@type":"ListItem","position":2,"name":"MECHANISM AIMED AT REDUCING THE TAX BURDEN OF THE SUBJECTS OF THE TOURISM INDUSTRY"}]},{"@type":"WebSite","@id":"https:\/\/interfinance.tsue.uz\/#website","url":"https:\/\/interfinance.tsue.uz\/","name":"Journal of International Finance and Accounting","description":"Tashkent State University of Economics","publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/interfinance.tsue.uz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/interfinance.tsue.uz\/#organization","name":"Journal of International Finance and Accounting","url":"https:\/\/interfinance.tsue.uz\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/","url":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","contentUrl":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","width":90,"height":90,"caption":"Journal of International Finance and Accounting"},"image":{"@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a","name":"jurnal-admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","caption":"jurnal-admin"},"sameAs":["http:\/\/interfinance.tsue.uz"],"url":"https:\/\/interfinance.tsue.uz\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/3297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3297"}],"version-history":[{"count":2,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/3297\/revisions"}],"predecessor-version":[{"id":3300,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/3297\/revisions\/3300"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}