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ТAX STIMULATION OF INVESTMENT ACTIVITY IN REPUBLIC OF TAJIKISTAN

Author (s)

Salimova M.M.

Abstract

One of the priority areas of tax policy in modern conditions is tax incentives for investment activities of business entities. The article examines the issue of tax incentives for investment activity in the Republic of Tajikistan. It has been shown that, in the absence of sufficient financial resources, tax incentives for investment activity are a key mechanism for ensuring the accelerated attraction of foreign investment into the country's economy. It is substantiated that tax instruments play an important role in ensuring sustainable development of the national economy and in stimulating entrepreneurship, especially due to the increasing impact of external environmental factors. The priorities and objectives of the tax policy of the Republic of Tajikistan are outlined, and recommendations for improving the tax mechanism in order to stimulate investment in the national economy are formulated.

Keywords

tax policy, tax environment, investment activity, tax law, tax stimulation

References

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