IMPACT OF PROFIT TAX ON INVESTMENT PROCESSES

Authors

  • Ashurova Oltin Yuldashevna Samarkand Institute of Economics and Service, senior lecturer
  • Bahronov Mexroj , Odilov Sunnatjon 4th year student of Samarkand Institute of Economics and Service

Keywords:

Profit tax, tax system, tax policy, financial result, state budget, investment processes.

Abstract

The article discusses the essence of profit tax in the context of economic globalization, its economic and social significance, and issues of improving the tax system. The study analyzes the role of profit tax in ensuring the stability of the state budget, its impact on the financial results of enterprises and investment processes, and develops scientific proposals for its improvement.

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References

Haydarov N. Taxes and taxation issues. - T.: Academy, 2017. - 256 p.

Manuilenko V. V., Sadovskaya T. A. Economic essence, types and functions of profit of an economic entity: a modern aspect // Financial analytics: problems and solutions. - 2022. - No. 33. - p. 26. 3. Alieva S. S. Improving the formation and distribution of enterprise profits in the context of economic modernization. (using the example of enterprises in the Samarkand region). Abstract of a dissertation for the degree of Candidate of Economic Sciences. - T.: BFA, 2011. - p. 26.

Tashmuradov T. Tax theory and system. Textbook. -T.: Bilim, 2024. -320 p.

Zaynalov J.R., Ibragimov I A., Akhrorov Z.O. Corporate Finance. Textbook. – Samarkand.: Stap-sel, 2023. – 268 p.

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Published

2025-10-24

How to Cite

Ashurova Oltin Yuldashevna, & Bahronov Mexroj , Odilov Sunnatjon. (2025). IMPACT OF PROFIT TAX ON INVESTMENT PROCESSES. Journal of Applied Science and Social Science, 15(10), 1274–1277. Retrieved from https://www.internationaljournal.co.in/index.php/jasass/article/view/2213

Issue

Vol. 15 No. 10 (2025): Volume 15 Issue 10

Section

Articles

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