Articles
| Open Access | ISSUES OF TAXATION OF FREE ECONOMIC ZONE PARTICIPANTS (UZBEKISTAN AND POLAND’S EXPERIENCE)
Javlon Zoilboev , Lecturer at Tashkent State University of LawAbstract
This article analyzes the activity of free economic zones, which form the basis of the modern economy. The activity includes the introduction and payment of direct taxes and benefits related to them. The article is written in the method of comparative legal analysis, in which the tax incentives of the participants of the Free Economic Zone in the Republic of Uzbekistan and the tax incentives introduced for the existing free economic zones in Poland are discussed. The article contains legal documents, statistical data and conclusions.
Keywords
taxes, tax reliefs, free economic zones, special economic zones, special tax regime. Uzbekistan’s experience.
References
Decree of the President of the Republic of Uzbekistan No. PF-4853 of 26.10.2016. On additional measures to activate and expand the activity of free economic zones// Available at: https://lex.uz/docs/-3056978
Law of the Republic of Uzbekistan, from 17.02.2020 y. № LRU-604, “On special economic zones”. Available at: https://lex.uz/docs/4821319
Decree of the President of the Republic of Uzbekistan No. PF-6011 dated 19.06.2020. On the abolition of special tax and customs benefits// Available at: https://lex.uz/docs/-4861558
Tax code of Republic of Uzbekistan. //Available at: https://lex.uz/docs/-4674902
https://www.paih.gov.pl/why_poland/Polish_Investment_Zone
https://www.paih.gov.pl/index/?id=7eea1f266bfc82028683ad15da46e05e#8
https://www.paih.gov.pl/index/?id=7eea1f266bfc82028683ad15da46e05e#9
https://www.paih.gov.pl/index/?id=7eea1f266bfc82028683ad15da46e05e#10
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