BOJSIZ OLIB KIRISH MEʼYORLARI, SOLIQNI QAYTARISH (TAX FREE) VA CHEGARADAN OSHIB XARID QILISH: BOJXONA IMTIYOZLARINING TURISTIK XARAJATLARGA TAʼSIR MEXANIZMI
DOI:
https://doi.org/10.5281/zenodo.23806938Abstract
The article examines duty-free allowances, the value-added tax (VAT) refund (Tax Free) scheme, and the single customs payment for individuals as tourism policy instruments affecting tourist demand and spending. Based on cross-border shopping theory, a market-radius formula is derived, demonstrating that duty-free allowances and time spent at the border are substitutable instruments. The study establishes that, in the land channel, which accounts for 77.09% of the tourist flow, the volume of fiscal services is 3.3 times lower than in the air channel. It also identifies two regulatory gaps in the application of duty-free allowances.Keywords
duty-free allowance, Tax Free, VAT refund, cross-border shopping, market radius, tourist spending, customs incentivesReferences
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