Innovation science and technologiy Том 1 № 12 (2025)
THE THEORETICAL FOUNDATIONS OF APPLYING TAX INCENTIVES FOR INVESTMENTS DIRECTED TOWARD HUMAN CAPITAL
Quliyev, Begimqul
Аннотация
The state uses various tax incentives to develop human capital. From the perspective of human capitaldevelopment, tax incentives are aimed at encouraging investments in education, healthcare, entrepreneurship, andimproving living standards, which should ultimately lead to increased economic growth and competitiveness of the country.Insufficient financial resources, low efficiency of existing mechanisms, administrative barriers, low awareness, etc. In thisarticle, the author classifies and analyzes the problems of using tax incentives for investments in human capital
human capital, tax incentives, education, healthcare, innovative activities, investment, efficiency, income tax
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