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list (economic 2023)
ISSUES OF EFFECTIVENESS OF TAX BENEFITS IN COTTON PROCESSING ENTERPRISES
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Mamurov Anvarjohn MakhmudjohnovichISSUES OF EFFECTIVENESS OF TAX BENEFITS IN COTTON PROCESSING ENTERPRISES 39
Authors: Mamurov Anvarjohn Makhmudjohnovich - Candidate of Economics, Associate Professor of the Department of Taxes and Taxation under TSULBP; (Tajikistan, Khujand), Jumaboev Khurshed Kodirovich - Associate Professor of the Department Taxes and Taxation DТSFE (Tajikistan, Dushanbe), Kuzibaeva Baroat Murotboevna- Candidate of Economics, Associate Professor of the Tajik State University of Law, Business and Politics (Tajikistan, Khujand)
JOURNAL NUMBER: 1(64). YEAR OF ISSUE: 2023. LANGUAGE OF THE ARTICLE: Tajik
ANNOTATION
This article studied and analyzed the role and importance of tax incentives in cotton processing enterprises. It is noted that only on the basis of an analysis of the financial and economic indicators of these supported enterprises, it is possible to assess the degree of achievement of their goals, its effectiveness. The agricultural sector also remains an important sector of the economy, which includes economic activities ranging from the provision of agricultural products, value added and the supply of cotton products to the consumer market, to ensuring national food security. In the article, the authors analyzed and discussed the training and assessment of benefits established for Tajik Textile Production Association LLC. In order to become competitive in the Republic of Tajikistan, the cotton processing agro-industrial complex has a number of problems that both large enterprises and small agricultural producers face. The authors also presented foreign experience in the direction of the effectiveness of tax incentives for cotton processing enterprises in the context of the innovative development of the agro-industrial complex, and also presented in more detail the strategy for stimulating the internal development of this industry.
KEY WORDS
tax system, cotton processing enterprises, tax legislation, tax benefits, tax liability, taxable base, tax rates.