TAX PREFERENCES FOR MANUFACTURING ENTERPRISES AND EXPORTERS

Abstract

This study examines the role of tax preferences as an instrument of state support for manufacturing enterprises and exporters in the context of enhancing economic growth and international competitiveness. The research analyzes the theoretical foundations, regulatory framework, and practical application of tax incentives aimed at reducing the tax burden, stimulating investment activity, and expanding export potential. Special attention is paid to the impact of tax preferences on production modernization, financial performance of enterprises, and export dynamics. The findings indicate that well-targeted and time-bound tax incentives contribute to increased investment, improved productivity, and growth of value-added exports, while poorly designed preferences may lead to fiscal losses and reduced transparency of the tax system. Based on the results of the analysis, the study proposes measures to improve the effectiveness of tax preferences through better targeting, monitoring, and coordination of tax and export policies.