INSTITUTIONAL FOUNDATIONS FOR STIMULATING ENTERPRISES’ EXPORT ACTIVITIES THROUGH TAXATION
DOI:
https://doi.org/10.5281/zenodo.19695446Ключевые слова:
export activity, tax incentives, institutional framework, VAT refund, export promotion, fiscal policy, international trade, competitivenessАннотация
In modern economic conditions, the development of export-oriented activities plays a key role in ensuring
sustainable economic growth. This article examines the institutional foundations for stimulating enterprises’ export
activities through taxation, focusing on the role of fiscal instruments in enhancing competitiveness and expanding access
to international markets. The study analyzes key tax mechanisms such as VAT refunds, tax incentives, accelerated
depreciation, and customs duty exemptions, highlighting their impact on enterprises’ financial performance and export
potential. Special attention is given to the importance of a well-functioning institutional environment, including regulatory
stability, administrative efficiency, and digitalization of tax systems. The findings indicate that a coherent and strategically
aligned tax policy contributes to increased export volumes, diversification of export structures, and integration into global
value chains.
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