Doctor of Economics, Professor of the Finance Department and taxes ‘, Tashkent State Economic University
Online published on 27 September, 2019.
This article examines such tasks as the role and economic importance of free economic zones in the state economy, features of the emergence and development of tax regimes, free economic zones as a category in the economy and their necessity for the development of the country. The analysis of domestic free economic zones, their development and the existing tax regime, the analysis of the regulatory framework for the creation and operation of free economic zones are given. Also, proposals and practical recommendations for improving the activity of free economic zones in the Republic of Uzbekistan have been derived.
Free economic zone, local and foreign investments, export, taxes and customs payments, tax rates, tax incentives, customs regime, customs clearance
