“TAX-FREE” SAVDO HAJMIGA TA’SIR ETUVCHI OMILLAR TAHLILI (GLОBAL BLUE VA PLANET PAYMENT MISOLIDA)
Keywords:
«Tax-free», refund tizimi, QQS, turist xarajatlari, OLS regressiya modeli, valyuta kursi elastikligi, retail savdo, Glоbal Blue, Planet Payment, xalqaro turizm.Abstract
Mazkur maqolada xalqarо «Tax-free» bоzori faoliyati Glоbal Blue va Planet Payment kompaniyalari misolida iqtisodiy jihatdan tahlil qilindi. Tadqiqot davomida 2015–2024-yillar oralig‘idagi panel ma’lumotlar asosida OLS regressiya modeli qo‘llanilib, «Tax-free» savdo hajmiga ta’sir qiluvchi asosiy omillar aniqlandi. Tahlil natijalariga ko‘ra, refund operatsiyalari soni (TFR) savdo hajmiga ijobiy ta’sir ko‘rsatsa, minimal xarid chegarasi (MIN) va valyuta kursi elastikligi (ER) salbiy ta’sir ko‘rsatishi aniqlandi. Shuningdek, optimal QQS stavkasi taxminan 19% atrofida shakllanishi mumkinligi empirik jihatdan asoslandi. Tadqiqot natijalari «Tax-free» tizimini rivojlantirish, refund xizmatlarini raqamlashtirish hamda turistlar xarid faolligini oshirish bo‘yicha amaliy tavsiyalar ishlab chiqish imkonini beradi.
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