The role of tax incentives in attracting investments and assessing their effectiveness

Kudiyarov Kishibay

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 4

Abstract: This article examines the role of tax incentives in attracting investment and assesses their effectiveness inpromoting economic development. As global competition for capital intensifies, governments increasingly turn to taxincentives to foster favorable investment environments. The study analyzes various forms of incentives such as taxholidays, investment credits and reduced corporate tax rates, and evaluates their impact on foreign direct investment(FDI) and domestic private sector growth. Drawing on case studies from both developed and developing economies,the article highlights best practices as well as common challenges. It concludes with recommendations for designingtransparent, efficient and accountable tax incentive programs.

Keywords: tax incentives; investment attraction; fiscal policy; economic development; foreign direct investment; tax expenditure; public finance; incentive effectiveness. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/view/5513 Abstract page (text/html)
https://yashil-iqtisodiyot-taraqqiyot.uz/journal/i ... e/download/5513/3802 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:4:id:5513

DOI: 10.5281/zenodo.15510458

Access Statistics for this article

More articles in GREEN ECONOMY AND DEVELOPMENT from "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics
Bibliographic data for series maintained by Xayrulla ().