ASSESSMENT OF THE EFFECTIVENESS OF USING TAX INCENTIVES

This study examines the effectiveness of utilizing tax incentives as an important instrument of fiscal policy aimed at stimulating economic growth, attracting investments, and supporting priority sectors of the economy. The research analyzes the theoretical foundations and practical mechanisms of tax incentives, as well as their impact on business activity, employment, and budget revenues. Special attention is given to evaluating the efficiency of tax benefits through quantitative and qualitative indicators, including cost-benefit analysis and fiscal efficiency metrics. The study also highlights international experiences in implementing tax incentives and identifies key challenges associated with their misuse, inefficiency, and potential revenue losses. Based on the analysis, recommendations are proposed to improve the transparency, targeting, and overall effectiveness of tax incentive policies in developing economies, particularly in the context of economic reforms and modernization.

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