Effectiveness Of Tax And Institutional Incentive Instruments

The article analyses the effectiveness of tax and institutional incentive instruments applied in the information services sector, using IT Park Uzbekistan as a case. The effect of resident status on exports is assessed by comparison with national statistics. The study found that the share of IT Park residents in national ICT services exports rose from 25.5% in 2021 to 63.7% in 2023; over the same period residents’ exports grew 7.48-fold, while national exports grew 2.99-fold. A qualitative shift in the export structure was recorded: the share of business process outsourcing (BPO) services fell from 63% to 20%, replaced by higher value-added activities. The strengths and weaknesses of the incentive system are assessed and directions for its improvement are substantiated.