Tax Policy in Times of Crisis

Authors

  • Susanna S. Alieva Candidate in economics, Associate Professor, Samarkand Institute of Economics and Service

Keywords:

tax policy, tax credit, corporate income tax, tax incentives, crises, investments, dividends, R&D.

Abstract

The article analyses the specific features of tax policy in the context of economic crises and instability. It examines the key objectives of tax regulation during crises, including ensuring stable tax conditions, reducing the tax burden on businesses, and promoting investment activity. Special attention is given to differentiating approaches to corporate income taxation.

The article proposes specific measures to improve the tax system, such as introducing tax incentives, expanding the use of investment tax credits, and simplifying tax procedures. Emphasis is placed on the need to balance the fiscal and simulative functions of taxation. The conclusion highlights the importance of shaping a tax policy that can mitigate the effects of crises and create a foundation for economic growth.

References

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Published

2024-11-19

How to Cite

Susanna S. Alieva. (2024). Tax Policy in Times of Crisis. EUROPEAN JOURNAL OF BUSINESS STARTUPS AND OPEN SOCIETY, 4(11), 131–137. Retrieved from https://inovatus.es/index.php/ejbsos/article/view/4555

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