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Son 4 (2026)
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Ilmiy maqolalar

MINTAQALARDA TIBBIY TURIZMNI RIVOJLANTIRISHDA SOLIQ VA BOJXONA IMTIYOZLARINING TAʼSIRI

Nashr etilgan 2026-05-05

Mualliflar
Yusupova Mehribon Oʻktamovna
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Annotatsiya

Annotatsiyada mintaqalarda tibbiy turizmni rivojlantirishda soliq va bojxona
imtiyozlarining ta’siri ilmiy asosda o‘rganildi. Xalqaro va milliy manbalar asosida
tibbiy xizmatlar eksportining iqtisodiy o‘sishga ta’siri baholandi. Janubi-Sharqiy Osiyo
davlatlari tajribasida qo‘llanilgan imtiyozlar tizimi tahlil qilindi hamda O‘zbekiston
hududlarining institutsional imkoniyatlari aniqlandi. Erkin iqtisodiy hududlardagi
foyda solig‘i imtiyozlari, mulk va yer solig‘idan ozod qilish hamda bojxona to‘lovlarini
bekor qilish choralarining tibbiy klasterlar shakllanishiga ta’siri asoslandi. Statistik
ma’lumotlar asosida tibbiy turistlar oqimining o‘sish dinamikasi yoritildi. Olingan
natijalar asosida imtiyozlarni mintaqalar kesimida qo‘llash bo‘yicha amaliy tavsiyalar
ishlab chiqildi.

Kalit so'zlar

tibbiy turizm, soliq imtiyozlari, bojxona imtiyozlari, klaster, eksport, mintaqaviy rivojlanish, erkin hudud

Adabiyotlar ro'yxati

  1. 1. PwC Tax Summaries. Republic of Uzbekistan - Corporate - Tax credits and
  2. incentives. 2024. URL: https://taxsummaries.pwc.com/republic-ofuzbekistan/
  3. corporate/tax-credits-and-incentives
  4. 2. Embassy of the Republic of Uzbekistan in Malaysia. Free Economic Zones:
  5. Benefits and Preferences. URL:
  6. https://uzbekembassy.com.my/eng/economy/free_economic_zones/
  7. 3. UNCTAD. Investment Policy Monitor: Uzbekistan - Adopts new tax incentives
  8. to guarantee wider private sector participation. 2022. URL:
  9. https://investmentpolicy.unctad.org/investment-policymonitor/
  10. measures/3958/adopts-new-tax-incentives-to-guarantee-wider-private-sectorparticipation-
  11. 4. Tax-Legal.uz. Tax incentives for business in Uzbekistan. 2024. URL:
  12. https://tax-legal.uz/en/tax-incentives/
  13. 5. Uzbekistan Travel. Investing in Uzbekistanʼs Tourism. URL:
  14. https://uzbekistan.travel/en/o/10-reasons-invest-uzbekistans-tourism-industry/
  15. 6. Bobir Abdurakhmonov. The Effectiveness of Tax Incentives in the Tourism
  16. Sector of Uzbekistan. ResearchGate, 2021. URL:https://www.researchgate.net/publication/353261049_The_Effectiveness_of_Tax_Incentives_in_the_Tourism_Sector_of_Uzbekistan
  17. 7. G. S. Nuritdin oʻgʻli. Prospects for The Development of Medical Tourism in
  18. Uzbekistan. American Journal of Economics and Business Management, vol. 8, no. 7,2025, pp. 3064-3072. URL:
  19. https://www.globalresearchnetwork.us/index.php/ajebm/article/view/3757
  20. 8. bne IntelliNews. Uzbekistan records 84% y/y rise in medical tourist visits in
  21. 8M24. 2024. URL: https://www.intellinews.com/uzbekistan-records-84-y-y-rise-inmedical-tourist-visits-in-8m24-345463/

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