{"id":5392,"date":"2026-05-14T14:32:01","date_gmt":"2026-05-14T14:32:01","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5392"},"modified":"2026-05-14T14:32:44","modified_gmt":"2026-05-14T14:32:44","slug":"the-problems-of-the-current-mechanism-of-increasing-the-activity-of-enterprises-investi-process-by-means-of-taxes-and-ways-to-solve-them","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5392","title":{"rendered":"THE PROBLEMS OF THE CURRENT MECHANISM OF INCREASING THE ACTIVITY OF ENTERPRISES INVESTI PROCESS BY MEANS OF TAXES AND WAYS TO SOLVE THEM"},"content":{"rendered":"\n

Ilyasova B<\/em><\/strong>a<\/em><\/strong>rno Axmadovna<\/em><\/strong><\/p>\n\n\n\n

Independent researcher of the International University of Chemistry,<\/em><\/p>\n\n\n\n

Tashkent<\/em> <\/em>Lecturer of the Department of “Taxes and Taxation”<\/em><\/p>\n\n\n\n

of the Tashkent State University of Economics<\/em><\/p>\n\n\n\n

\u0422<\/em>ashkent<\/em>,<\/em> Uzbekistan<\/em>. <\/em>Email: <\/em>barno.ilyas8186@gmail.com<\/em><\/a><\/em>ORCID: 0009-0007-1300-6822<\/em><\/p>\n\n\n\n

Abstract.<\/em><\/strong>Currently, within the framework of the economic platform of New Uzbekistan and the future tax policy, the task is set to improve the practice of stimulating the investment activity of enterprises through taxes. The setting of this task is associated with the existence of a number of problems in the practice of stimulating the investment activity of enterprises through taxes, the inconsistency of the existing conceptual rules covering its reform and the creation of effective models for increasing investment activity through tax incentives (privileges), and requires clarification of the issue of using effective methods and tools of tax levers to increase investment activity at enterprises. Taking into account these factors, the article considers the problems of the current mechanism for increasing the investment activity of enterprises through taxes in the economic platform of New Uzbekistan and the author’s recommendations on ways to solve them.<\/em> The article substantiates the need for a new approach to effective measures to manage the practice of stimulating the investment activity of enterprises through taxes and reveals the conditions for this new approach (a comprehensive, holistic and systematic study of the practice of stimulating the investment activity of enterprises through taxes, taking into account the development prospects within the framework of the conceptual foundations of state tax policy in New Uzbekistan, and its main objective is to ensure “binding benefits to specific results (KPI) based on a performance-based, digitized and targeted fiscal policy, digital monitoring and the use of modern mechanisms such as “investment tax credit”).<\/em> At the same time, the article comments on the main requirements that tax incentives must meet in the current mechanism for increasing the investment activity of enterprises through taxes (performance-based – benefits are provided only when specific indicators are met, such as new jobs created by the enterprise, export volume, or the introduction of innovative technologies; sectoral and targeted approach – benefits are provided not for everyone, but for “driver” sectors of the economy (for example, green energy, high technologies, textile clusters); transparency and digitalization – the process of applying tax benefits should be fully automated and without human intervention, based on electronic invoices and AI (artificial intelligence) analysis; term – each benefit has a specific validity period, its effectiveness is regularly assessed, and ineffective benefits are canceled).<\/em> Finally, the article outlines the main prospects for developing the current mechanism for increasing the investment activity of enterprises through taxes (optimizing the tax burden and ensuring stability – maintaining stable basic tax rates, simplifying tax reporting; incentives to encourage investment and innovation – accelerated depreciation rights, investment tax credit, e-commerce and innovation; increasing regional and cross-sector investment attractiveness – free economic zones (FEZ), division of territories into 4-5 categories, support for investment projects; digitization and transparency of tax administration – accelerated VAT refund, electronic reporting; attracting small and medium-sized businesses to investment activities – turnover tax, equal opportunities for entrepreneurs).<\/em><\/p>\n\n\n\n

Key<\/em><\/strong>s<\/em><\/strong> words: <\/em><\/strong>ways to solve the problems of the cost of property of individuals, property tax from individuals, the practice of property tax from individuals, the problems of the practice of property tax from individuals, the problems of the practice of property tax from individuals<\/em>.<\/em><\/p>\n\n\n\n