THE IMPACT OF CORPORATE INCOME TAX ON THE FINANCIAL AND ECONOMIC ACTIVITIES OF ENTERPRISES IN UZBEKISTAN
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations", PhDAbdullayev DalerStudent of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This article analyzes the impact of corporate income tax on the financial and economic activities of enterprises. The research is based on the analysis of the current Tax Code of the Republic of Uzbekistan, national fiscal policy, and statistical data. The study examines how profit taxation affects enterprises’ financial results, investment capacity, and overall economic development. In addition, stable tax policies and tax incentives play an important role in stimulating business activity and supporting sustainable economic growth.
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