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TAX INCENTIVES AS A TOOL FOR ATTRACTING INVESTMENT

Zarina RafiyevaAssistant Department of Investments and Innovation Samarkand Institute of Economics and ServiceNasiba OlimovaStudent of the Faculty of Economics Samarkand Institute of Economics and Service
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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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