REGULATION OF RELATIONS BETWEEN TAXATION AND INVESTMENT

Zarif Oripovich Ahrorov

Doctoral PhD, Samarkand Institute of Economics and Service

Samarkand, Uzbekistan, ORCID ID: 0000-0003-4403-9137, e-mail: axrorov_z@sies.uz,

Tulkin Burkhonovich Imomkulov

Independent Researcher, Tashkent State University of Economics,

Tashkent, Uzbekistan, ORCID ID: 0000-0003-1310-0249, e-mail: t.imomqulov@tsue.uz

Abstract

It is vital to attract investment and regulate it through taxes in modernizing the economy. It is necessary to pursue a prudent tax policy, taking into account that investments serve the development of the economy and employment. Tax policy should serve to modernize entrepreneurs and modernize production. This work is aimed at ensuring the compatibility of taxes and investments and taxes are devoted to the conduct of prudent tax policy as a regulator of the economy. Proposals and recommendations have been developed to stimulate investment activity through tax incentives and ensure high efficiency of tax and investment policies.

Keywords: tax, investment, tax policy, investment activity, regulation, taxation, tax exemption.