Abstract
This article analyzes tax incentives and their importance in enterprise activities. The study examines the economic essence of tax incentives, their role in supporting business development, and their impact on enterprise efficiency. It also evaluates the distribution of tax incentives among large enterprises and their contribution to expanding production and investment activity. Based on the findings, practical recommendations are developed to improve the effectiveness and targeted application of tax incentives. The results of the study are important for ensuring sustainable economic growth and strengthening enterprise competitiveness.
Keywords
tax incentives
enterprise activity
tax policy
economic efficiency
investment activity
financial stability
tax administration
business support
economic growth
competitiveness
tax benefits
state budget