BOJSIZ OLIB KIRISH ME'YORLARI, SOLIQNI QAYTARISH (TAX FREE) VA CHEGARADAN OSHIB XARID QILISH: BOJXONA IMTIYOZLARINING TURISTIK XARAJATLARGA TA'SIR MEXANIZMI

The article examines duty-free allowances, the value-added tax (VAT) refund (Tax Free) scheme, and the single customs payment for individuals as tourism policy instruments affecting tourist demand and spending. Based on cross-border shopping theory, a market-radius formula is derived, demonstrating that duty-free allowances and time spent at the border are substitutable instruments. The study establishes that, in the land channel, which accounts for 77.09% of the tourist flow, the volume of fiscal services is 3.3 times lower than in the air channel. It also identifies two regulatory gaps in the application of duty-free allowances.

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