Publication Details
Issue: Vol 3, No 6 (2026)
Pages: 41-47
ISSN: 2997-934X

Abstract

In this article, the analysis of today's tax incentives in terms of regulatory legal documents, the results of tax incentives and their effective use, the status of tax incentives introduced based on precedent decisions and other normative documents, their impact on the state budget, as well as their unique positive and negative aspects are highlighted.

Keywords
normative legal documents tax benefits small business tax code Cabinet of Ministers export import state budget profit tax