Abstrak
Мақолада солиқ имтиёзларининг самарадорлигини баҳолаш методлари бўйича тадқиқот олиб борилган. Хорижий адабиётлар бўйича иқтисодячи олимларнинг тадқиқотлари ва эришган натижалари ўрганилган. Шунингдек, солиқ имтиёзларининг самарадорлигини баҳолаш методлари кучли томонлари ва чекловлари бўйича хулосалар шакллантирилган.
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