Abstract
One of the important tasks is to increase the volume of market services by introducing new approaches to the tax legislation of the Republic of Uzbekistan in 2023 and to improve the procedure for granting tax benefits. In recent years, with the aim of rapid socio-economic development of the country, large-scale measures have been taken to liberalize the economy, support entrepreneurship, and create a single economic space with equal competitive conditions. Also, despite the fact that tax benefits and other reliefs are directed to specific goals, a system for evaluating their effectiveness has not been developed.
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