American Journal of Business Management, Economics and Banking ISSN (E): 2832-8078 Volume 37, June - 2025 P a g e | 86 www.americanjournal.org DIRECTIONS FOR USING THE EXPERIENCE OF FOREIGN COUNTRIES IN APPLYING TAX INCENTIVES Tukhsanov Kudratillo Nozimovich Professor of Tashkent State University of Economics, DSc. A B S T R A C T K E Y W O R D S This article describes the theoretical issues of taxing the activities of enterprises, directions for encouraging their activities through the tax mechanism, and the international experience of providing tax incentives in the tax system of some foreign countries. The international norms and mechanisms used to encourage the activities of enterprises through tax incentives are cited. As a result of the analysis, scientific conclusions were obtained on the prospects of using foreign countries' best practices in stimulating enterprises' activities. Business entities, tax mechanism, tax benefits, tax types, tax regimes, international tax principles. Introduction The tax burden, which is considered a consequential indicator of tax relations in the national economy of the country, is characterized, in essence, by the fact that a certain portion of financial resources in the population and private sector is levied in favor of the state. Therefore, scientific discussions on the expression of the tax burden using quantitative indicators have always been relevant. In the past year, more than 55 thousand business buildings were built, the number of entrepreneurs who increased the turnover to $ 1 million increased by 5 thousand and amounted to 26 thousand, the number of exporting enterprises reached 7.5 thousand, and the total volume of exports increased by 30 percent Experience in the implementation of sustainable tax policies of developed countries shows that tax relations can slow down and hinder the development of entrepreneurship in the state, or vice versa – serve as an important incentive for the development of the business sector. Thus, in the scientific literature, the following forms of incentives through taxes for the development of entrepreneurship in the countries of the world stand out. These include providing tax holidays to newly established enterprises, lowering profit tax rates, introducing a simplified procedure for accounting and reporting, exemption from Value-Added Tax, promotion of investments, promotion of research and innovation. Analysis and discussion of results In the process of research, we will consider the application of forms of stimulation of the activities of business entities through tax incentives in some countries. In France, granting tax holidays to newly established businesses applies to young innovative businesses in their first fiscal year. In Jordan, however, tax holidays are granted to newly established businesses American Journal of Business Management, Economics and Banking Volume 37 June- 2025 P a g e | 87 www.americanjournal.org for up to six years . New enterprises created in priority sectors of the economy in Indonesia will be given the opportunity not to pay taxes for two to six years. A type of tax holiday in the Netherlands is a special exemption from participation, according to which all capital gains of the enterprise and dividends received as a result of optimal ownership of shares are exempt from taxes . The decrease in income tax rates in France is based on the fact that for small businesses whose income does not exceed 38 thousand euros during the year, they pay a tax of 15% (instead of 33.3% at the standard rate). In the Netherlands, the income tax rate for businesses is 19% for taxable profits of up to € 200,000 per year, and the tax rate is 25% if profits exceed that amount. The use of a simplified system of accounting and reporting in the UK is such that enterprises with an annual income of up to 15 thousand pounds fill out a simple tax return without detailed information about their activities. In France, small businesses only keep records of purchases and financial receipts, and also make official estimates of Value-Added Tax, reflecting the fact that this tax is not levied. In Sweden, small businesses are required to register with the tax inspectorate, and they file a simplified declaration using the cash register method of accounting for income. In France, Value Added Tax Exemption is based on the requirement that small businesses register as Value Added Tax payers, but no tax is paid unless the minimum cap value of the annual turnover is exceeded. In Poland, the support of the activities of business entities through taxes is applied as follows: Value Added Tax for export goods at zero rate; also for the delivery of products within an industry, international transport services, environment for computers, servers, etc., computer equipment and accessories for people with disabilities, 5 for digital data transfer devices%; food products; 8 in relation to book titles, special thematic newspapers, newspapers and magazines%; in addition to special thematic newspapers, the clock is used for agricultural services, medicines and pharmaceutical products, tickets to cultural events, the construction sector; 23% compared to other products. In Germany, in the field of exports, purchased raw materials, rent, if the transaction is of social importance, the value-added tax in the field of credit is not levied. As for investment incentives, part of the taxable profit of small enterprises with a reduced tax rate in France must be used for investments in that enterprise. In the United States, it is envisaged to exempt investments in small business capital assets from taxation if their annual volume does not exceed $ 24,000. In the United Kingdom, a tax deduction on depreciation of buildings and equipment is distinguished by the prevalence, which allows some enterprises to deduct up to 40% from the tax base. In the Netherlands, however, taxable profits are reduced by investments in capital assets. In some post-Soviet countries, in particular Estonia, part of the profit that the enterprise reinvested in its development is tax-exempt, and any investments of Estonian enterprises, including those directed to other countries, are also exempt from income tax. In the UK, R & D spending incentives have been applied since 2000 using an increased rate of 150% deduction of research costs from the tax base for small and medium-sized businesses. For some types of R & D in the U.S., 20% of the cost increase can be deducted from the calculated income tax relative to the average cost over the base period (four years). American Journal of Business Management, Economics and Banking Volume 37 June- 2025 P a g e | 88 www.americanjournal.org In France, 50% of the increase in costs for conducting research, purchasing scientific equipment and paying researchers over the past two years can be deducted from the income tax amount. In the Netherlands, tax liabilities can be exempted from payroll costs for employees involved in scientific research . As a result of studying the experience of tax incentives for the development and support of entrepreneurship in the countries under consideration, it can be concluded that the consistent development of entrepreneurship in these countries is largely associated with the successful tax policy of the state in the stimulating direction. Despite the fact that the measures being implemented apply to enterprises located in certain regions of countries, the advantages of such a policy are reflected in almost all regions. Even in the context of overcoming the consequences of the financial and economic crisis, developed countries do not ignore the need to stimulate the development of enterprises by tax methods. Consequently, in order to improve the business environment even in our country, it is necessary to increase the efficiency of the fiscal incentive mechanism in the tax system, in particular, in relation to small businesses, and optimize the tax burden. Conclusion. In our country, today it will be necessary to use the advanced experience of foreign countries to stimulate the activities of taxpayers to improve the national tax system and increase the efficiency of tax collection. Let's consider some promising conclusions in these areas. Using the experience of providing benefits for timely payment of taxes and fees. Many countries offer tax rebates or tax breaks to allow taxpayers to pay taxes on time. This will motivate taxpayers to comply with the payment deadlines for taxes and fees that they must pay and, as a result, provide an opportunity to save on a certain amount of tax. Benefits offered in the form of interest-free periods. Some countries provide interest-free periods for taxpayers for a certain period of time after the expiration of their validity in the form of submission of interest-free terms by type of tax. Simplify the process of filing tax returns for taxpayers. This process is presented when submitting applications electronically. Electronic filing of tax returns btshlib, introduced in many developed countries, this method serves to make the tax payment process more convenient and effective. Benefits are also provided to pre-filled declarations in certain countries. These countries provide taxpayers with pre-filled returns based on information available to the tax authorities. This will simplify the process of paying taxes and reduce the likelihood of errors. The exchange of information and cooperation with other countries within the framework of international cooperation will help to identify and prevent tax evasion in cross-border operations. Risk-based auditing, on the other hand, allows the use of analytical methods to identify taxpayers at high risk of tax evasion to direct auditing to the most important areas. Summary and recommendations From the above, even in the national tax system, it is advisable to provide tax benefits to business entities using the advanced experience of foreign countries. These are: - introduction of a mechanism for the provision of tax benefits only by the tax code and abandonment of the experience of granting individual tax benefits; - application of the experience of effective monitoring of tax deductions. Assessing the impact of these tax incentives is critical to ensuring that they are used purposefully and efficiently. Here we can use American Journal of Business Management, Economics and Banking Volume 37 June- 2025 P a g e | 89 www.americanjournal.org the method of determining the goal in its place. For example, identifying the goals of tax incentives to encourage investment, create new jobs, or support certain sectors; -providing tax benefits and loans for enterprises that invest in R & D and innovation. Benefits in this direction stimulated innovation, the process of creating new products and services; - to provide tax incentives to attract investments in energy-saving technologies and the green economy. Benefits and various grants in this area will lead to a decrease in energy consumption and industrial gas emissions; - providing tax benefits to charitable organizations. The tax credits given to charity help increase charity work and support social programs and projects. The effectiveness of tax benefits will also depend on their specific design, target groups and the tax culture that is formed in each country. Regular monitoring will be necessary to achieve the objectives of the provision of tax benefits and ensure their effective use in their direction. References 1. Resolution of the President of the Republic of Uzbekistan No. 364 dated August 30, 2022 "On measures to implement the tasks set in the "Open Dialogue" of the President of the Republic of Uzbekistan with entrepreneurs in 2022". 2. Жук Е.М. Стимулирование предпринимательской деятельности на основании усовершенствования налогового регулирования. URL: http://intkonf.org/zhuk-em- stimulyuvannyapidpriemnitskoyi-diyalnosti-na-pidstaviudoskonalennya-podatkovogoregulyuvannya (дата обращения: 20.01.2020).. 3. Григорьева И.С. Анализ зарубежной практики налогового стимулирования инновационной деятельности // Академическая публицистика. 2019. № 12. С. 113-116. 4. Priorities of tax incentives: global experience. Materials of the analytical center "Akademiya". URL: http://www.academia.org.ua (date of access: 25.01.2020).