PROFIT TAX AS A TOOL OF STATE ECONOMIC REGULATION: PROSPECTS FOR INNOVATIVE DEVELOPMENT

In today's economic climate, most countries worldwide are pursuing an innovation-driven path of development, relying on a range of financial and non-financial instruments to support this process. Profit tax stands out as one of the key financial instruments in this regard, serving as a point where the interests of the state, enterprises, and the population intersect. Accordingly, this study focuses on analyzing the formation of a unified profit tax system capable of attracting investment into innovative development at both the national and enterprise levels. A wide array of financial incentives for innovation is currently in use - including tax benefits, loans, and state subsidies - yet practical experience shows that not all of these instruments deliver the intended results. Establishing a unified profit taxation system would help generate a synergistic effect within the broader financial mechanism for stimulating investment in innovative development.

Hali tarjima qilinmagan