THE MINING INDUSTRY: INTERNATIONAL EXPERIENCE AND UZBEKISTAN'S STRATEGY
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Abstract
This research work is devoted to the issues of optimizing the tax burden of mining enterprises in the context of the global energy transition and instability in raw material markets. The article analyzes the fiscal systems of leading mining countries such as Australia, Canada and Chile and assesses their effectiveness in attracting investments. The central part of the research is aimed at studying the dynamics of fiscal revenues in the Republic of Uzbekistan in 2022-2025, including the new edition of the Law "On Subsoil" and the example of Navoi and Almalyk Mining and Metallurgical Combines. The author, analyzing the balance between corporate profit tax , subsoil use tax (royalty) and dividend policy, developed scientific proposals to increase the international competitiveness of the national mining industry. The impact of the IPO processes planned for 2027 and entry into international financial markets on tax transparency is also highlighted.
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References
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