THE IMPACT OF THE TAX SYSTEM ON THE INFLOW OF FOREIGN INVESTMENT

This article is devoted to the study of the impact of the tax system on attracting foreign investment. The paper examines the main elements of taxation, including corporate taxes, tax incentives, and stimulating mechanisms, as well as their influence on the decisions of foreign investors when choosing countries for capital investment. An analysis of the practices of various countries, including Uzbekistan, has been conducted to identify the factors contributing to the growth of foreign direct investment.

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