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