Jasur Umirzokov,
PhD., Acting associate professor of the Tashkent Institute of Finance, Tashkent, Uzbekistan. E-mail: jasur_umirzokov@bk.ru
ORCID: 0009-0009-1572-2560
Abstract. The article has researched the influence of financial benefits on the attractiveness of the investment environment of special economic zones. It is known that by determining the factors affecting the attractiveness of the investment environment and evaluating the level of influence of these factors, it will be possible to formulate scientifically based conclusions to further improve the investment environment. In this regard, a number of factors affect the investment environment in special economic zones. In particular, the legal basis of special economic zones, the guarantee of investors’ property, legal rights, the validity of free currency relations, the use of financial incentives, the level of corruption, and other factors. According to it, the impact of tax and customs benefits given to the participants of special economic zones on the volume of investments was evaluated on the basis of econometric studies. The investment activity of special economic zones was modeled by the method of least squares. According to the results of the analysis, conclusions were formed, and scientifically based proposals and recommendations were developed.
Key words: special economic zone, investment environment, tax and customs benefits, investment flow, investments, investment activity, Gauss-Markov conditions, Breusch-Pagan (White test) test