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Keywords

Free economic zones, tax incentives, export potential, investment attractiveness, foreign trade turnover, macroeconomic stability, BEPS Action 5, diversification, human capital, infrastructure.

How to Cite

TAXATION OF PARTICIPANTS IN FREE ECONOMIC ZONES : OPPORTUNITIES TO INCREASE EXPORT CAPACITY. (2026). SYNAPSES: INSIGHTS ACROSS THE DISCIPLINES, 3(3), 553-560. https://www.universalpublishings.com/index.php/siad/article/view/17421

Abstract

This article It is devoted to a comprehensive analysis of the effectiveness of the taxation system for participants in free economic zones in the Republic of Uzbekistan in stimulating the export potential. The study provides an in-depth study of macroeconomic indicators, investment flows and the dynamics of foreign trade turnover for 2023–2025.

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References

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5. International Monetary Fund. (n.d.). Republic of Uzbekistan. https://www.imf.org

6. Legal 500. (2025). South Korea: Tax disputes – Country comparative guides. https://www.legal500.com

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9. Organization for Economic Cooperation and Development. (2025, October 31). Tax certainty: OECD releases new statistics on tax disputes, showing positive outcomes but with challenges remaining. https://www.oecd.org

10. of the Republic of Uzbekistan. (nd). Results of the practice of pre-trial resolution of tax disputes. https://gov.uz

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