TAX INCENTIVES AS A TOOL FOR ATTRACTING INVESTMENT

This article examines the role of tax incentives as one of the most important instruments of state economic policy aimed at attracting investment and stimulating economic growth. In the context of global competition for investment resources, governments actively use various forms of tax incentives to create a favorable investment climate. Particular attention is paid to the impact of tax incentives on the investment activity of enterprises, the development of entrepreneurship, and the modernization of the national economy.

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