TAX REFORMS AND THEIR IMPACT ON ATTRACTING INVESTMENTS IN THE KYRGYZ REPUBLIC

The article is dedicated to the analysis of tax reforms in the Kyrgyz Republic and their impact on attracting investments. In the context of global competition for foreign investments, creating a favorable tax climate is a key factor for success. The paper examines the main changes in the country's tax system, including the introduction of tax incentives, the simplification of taxation procedures, and measures to support small and medium-sized businesses. It also analyzes their role in attracting foreign direct investments (FDIs) into various sectors of the economy, such as agriculture, industry, and IT. The study's results show that the implemented reforms have improved the investment climate, but certain limitations and areas for further improvement have been identified.