THE INFLUENCE OF TAX INCENTIVES ON INNOVATION IN INDUSTRIAL ENTERPRISES

THE INFLUENCE OF TAX INCENTIVES ON INNOVATION IN INDUSTRIAL ENTERPRISES

Authors

  • Bahriddinov Nodirbek Zamirdinovich

DOI:

https://doi.org/10.5281/zenodo.18726001

Keywords:

innovation, industrial enterprise, tax incentives, investment, financial stimulation, digital economy, technologies

Abstract

This article analyzes the role of tax policy in the financial stimulation of innovative activity at industrial enterprises,
as well as the impact of tax incentives and preferences on investment activity. In addition, the influence of tax mechanisms
on innovative development is assessed based on statistical and theoretical data. The article presents two tables, on the
basis of which analytical conclusions are drawn.

Author Biography

Bahriddinov Nodirbek Zamirdinovich

Faculty of Economics, Associate Professor, PhD
Namangan State Technical University


References

Schumpeter J. The Theory of Economic Development. Harvard University Press, 1934.

OECD. Tax Incentives for Research and Development. OECD Publishing, 2022.

Tax Code of the Republic of Uzbekistan. Tashkent, 2023.

Freeman C. The Economics of Industrial Innovation. MIT Press, 2019.

Bahriddinov, N. (2026). FINANCIAL STIMULATION OF INNOVATIVE ACTIVITIES OF ENTERPRISES THROUGH

INVESTMENTS. Innovation Science and Technology, 2(1).

Hall B., Van Reenen J. How Effective Are Fiscal Incentives for R&D? Research Policy, 2020.

Бахриддинов, Н. (2021). ЎЗБЕКИСТОНДА ИННОВАЦИОН ФАОЛИЯТНИ ЖАДАЛЛАШТИРИШ ВА СОЛИҚЛАР

ЁРДАМИДА РАҒБАТЛАНТИРИШ ТАМОЙИЛЛАРИ. MODERN SCIENTIFIC CHALLENGES AND TRENDS, 68.

World Bank. Innovation and Growth Report. Washington, 2021.

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Published

2026-02-01

How to Cite

Bahriddinov , N. (2026). THE INFLUENCE OF TAX INCENTIVES ON INNOVATION IN INDUSTRIAL ENTERPRISES. Innovation Science and Technology, 2(2). https://doi.org/10.5281/zenodo.18726001
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