Abdullayev Zafarbek Safibullaevich
Independent researcher, Toshkent financial institute, Tashkent, Uzbekistan
Zafarbek.abdullayev@gmail.com
ORCID: 0000-8965-8896-1404
Ataniyazov Jasurbek Khamidovich
DSc, professor Toshkent institute of finance, Tashkent, Uzbekistan
ORCID: 0000-0002-4758-0781
Abstract: The article reveals the mechanism for granting effective tax benefits in force, which positively affects the decrease in the tax burden of the subjects of the tourism industry. In this regard, proposals were taken into account to prioritize the establishment of maintenance and entertainment facilities and to establish a social tax rate of 1 percent for business entities providing services for highways, infrastructure improvements and tourism services in high-end districts, hotel services, passenger and cargo transportation in motor transport, repair and maintenance of vehicles, entertainment facilities. Analysis of international tourism and its importance in the world economy shows that the tourism network has a number of dominant aspects in ensuring macroeconomic stability, effectively addressing socio-economic development issues. Despite the fact that scientific and practical research is being carried out on improving the taxation system and optimizing the tax burden on taxpayers in modern conditions, the accumulated tax revenues will not be fully reinvested in tourism, and in the future the system will focus on the expansion of tax types, including the development of the tax potential of regions by industry. despite the scientific research work carried out within the framework of the reduction of the tax burden of the subjects of the tourism industry and the scientific and theoretical research carried out, in the same conditions, the issues of developing the modern system and mechanisms of taxation of subjects of tourist activity in the economy have not been fully studied in a complex and systematic way. This situation determines the level of relevance of scientific and practical problems studied in the prohibition case, proposals and recommendations developed on their elimination.
Key words: tourism industry, tourism entities, tax burden.