This article examines the role of tax regulation in the foreign economic activity of enterprises under conditions of globalization and international economic integration. The study analyzes the mechanisms of taxation applied to export-import operations, customs duties, value-added tax (VAT), and other fiscal instruments that influence the efficiency of international business activities. Special attention is given to the impact of tax policy on export competitiveness, investment attractiveness, and the development of foreign trade relations. The research also explores international experience in tax regulation of foreign economic activity and evaluates its applicability in developing economies. Furthermore, the article identifies current challenges related to tax administration, double taxation, and compliance with international tax standards. The findings indicate that effective tax regulation contributes to the expansion of foreign trade, improvement of enterprise competitiveness, and sustainable economic growth.
Zarina Khusanovna Rafiyeva (Wed,) studied this question.