Статья

THE IMPACT OF TAXES ON TOURISM BUSINESS (IN THE EXAMPLE OF SAMARKAND, UZBEKISTAN)

Bahodirhon SafarovDepartment of Food and Agricultural Economics, Faculty of Economics, Samarkand Branch of Tashkent State University of Economics, Samarkand, Uzbekistan,Ahmadjon TANIEVDepartment of Food and Agricultural Economics, Faculty of Economics, Samarkand Branch of Tashkent State University of Economics, Samarkand, Uzbekistan,Bekzot JanzakovDepartment of Digital Economics, Faculty of Human Resources Management, Samarkand State University, Samarkand, Uzbekistan,

GeoJournal of Tourism and Geositesjournal2023en

ABI

Аннотация

This study aims to analyze the impact of taxes on tourism business entities in Samarkand region, Uzbekistan. Taxes play major role in the redistribution of income in all sectors of economy including tourism. Previous researches illustrated that tax rates significantly affected competitiveness of destination and thereby impacted long-term development of tourism destinations. We analyzed the performance of 30 tourism companies and found out that the volume of own capital and tax burden significantly affected the entities’ profitability. Also, we investigated seasonal dynamics of prices and number of tourist visits in the example of a relatively competent hotel and found that taxes had no significant effect on profit loss.

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Темы

Fiscal Policy and Economic Growth Taxation and Compliance Studies Economic Development and Regional Competitiveness

Идентификаторы

DOI: 10.30892/gtg.482spl13-1079

Цитирования и источники

Цитирований: 2 Использованных источников: 15

Показатели — AkademScholar