TAX STRATEGY AND ECONOMIC GROWTH: HOW TO FIND THE BALANCE AT THE ENTERPRISE LEVEL?
DOI:
https://doi.org/10.5281/zenodo.20484473Keywords:
tax strategy, economic growth, enterprise management, tax burden, tax incentives, financial resources, investments, tax planning, profitability.Abstract
In this article, the role of tax strategy in enterprise activity and its impact on economic growth are analyzed. The issues of rational management of the tax burden, effective use of tax incentives within the framework of legislation, and optimization of financial resources are highlighted. Also, the mechanisms for ensuring a balance between tax obligations and investment activity in enterprises are considered. The research results show the importance of an effective tax strategy in ensuring the sustainable development and increasing the competitiveness of enterprises.
References
1.Organisation for Economic Co-operation and Development (OECD). Tax Policy Reforms 2021: OECD and Selected Partner Economies. Paris: OECD Publishing, 2021.
2.Chodorow-Reich, G., Zidar, O., and Graves, Z. The Effects of Corporate Tax Cuts on Economic Growth and Employment. American Economic Review, 2019.
3.International Monetary Fund. Fiscal Monitor: Taxing Times. Washington D.C., 2023.
4.World Bank. World Development Report 2024: Taxes and Economic Development. Washington D.C., 2024.
5.Ministry of Economy and Finance of the Republic of Uzbekistan. Reports on Tax Policy and Fiscal Reforms of the Republic of Uzbekistan in 2023–2025. Tashkent, 2024.
6.State Tax Committee of the Republic of Uzbekistan. Collection of Statistical Data on Improving Tax Administration. Tashkent, 2024.
7.Musgrave & Musgrave. Public Finance in Theory and Practice. New York: McGraw-Hill Education, 2017.
8.Joseph E. Stiglitz. Economics of the Public Sector. New York: W.W. Norton & Company, 2018.
9.United Nations Conference on Trade and Development. World Investment Report 2024. Geneva, 2024.
10.Statistics Agency under the President of the Republic of Uzbekistan. Socio-Economic Development Indicators of Uzbekistan. Tashkent, 2024.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.
