THE IMPACT OF TAX POLICY ON THE INVESTMENT CLIMATE: A COMPARATIVE ANALYSIS OF DEVELOPING COUNTRIES

Authors

  • Mirkamol Sagdiev Financial Expert, USA

Keywords:

Tax policy, investment climate, foreign direct investment, developing countries, tax incentives, corporate tax, economic development.

Abstract

This article examines the impact of tax policy on the investment climate in developing countries. A comparative analysis of tax practices across various countries is provided, examining the mechanisms by which corporate tax rates and tax incentives influence foreign direct investment (FDI). Key factors determining the effectiveness of tax policy are identified, including the quality of administration, transparency, and institutional conditions.

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Published

2025-12-11

Issue

Vol. 43 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

THE IMPACT OF TAX POLICY ON THE INVESTMENT CLIMATE: A COMPARATIVE ANALYSIS OF DEVELOPING COUNTRIES. (2025). American Journal of Technology and Applied Sciences, 43, 44-49. https://americanjournal.org/index.php/ajtas/article/view/3215