TY JOUR TI Tax incentives for investment as a tool of economic growth: a comparative legal analysis KW tax incentives KW investment KW economic growth KW comparative legal analysis KW investment tax deduction KW capital investment protection agreement KW tax benefits KW global minimum tax KW R&D JO Journal of Applied Research AU Basnukaev, M.S. AU Suleymanov, M.M. AU Shahbanova, A.M. PY 2026 IS PB ITBO University