OPPORTUNITIES FOR UTILIZING TAX INCENTIVES GRANTED TO SMALL AND MEDIUM-SIZED ENTERPRISES FOR THE SUSTAINABLE DEVELOPMENT OF THEREGIONAL ECONOMY
DOI:
https://doi.org/10.5281/zenodo.22627789Abstract
This article analyzes the opportunities for the effective utilization of tax incentives provided to
small and medium-sized enterprises (SMEs) to ensure the sustainable development of the regional economy.
It examines the role of SMEs in promoting regional economic growth, creating new jobs, increasing household
incomes, and fostering the development of the entrepreneurial environment. Based on the findings of the study,
scientific and practical proposals and recommendations have been developed to expand opportunities for
SMEs to benefit from tax incentives
Keywords
regional economy, sustainable development, small and medium-sized enterprises (SMEs), tax incentives, tax policy, investment, regional developmentReferences
Yunusov M.B., Zarubina V.R., Zarubin M.Y. Tax incentives as a factor in the
sustainable development of small and medium-sized businesses // Bulletin of Turan
University. — 2025. — No. 3. — P. 9–21. — DOI: 10.46914/1562-2959-2025-1-3-9-21.
Link: https://doi.org/10.46914/1562-2959-2025-1-3-9-21
2. Tumanyants K., Gulyaeva E. Tax incentives for small business as a factor of sustainable
development of the region in Russia // Proceedings of the International Scientific Conference
“Competitive, Sustainable and Secure Development of the Regional Economy: Response to Global
Challenges” (CSSDRE 2018). — Advances in Economics, Business and Management Research.
— 2018. — Vol. 39. — P. 42–46. — DOI: 10.2991/cssdre-18.2018.10. — ISBN 978-94-6252-514-6.
Link: Atlantis Press
3. Kurbonov B., Niyozov A. O‘rta va kichik biznesni rivojlantirishda soliq
imtiyozlarining samaradorligi: muammolar va istiqbollar // University Research
Base. — 2025. — B. 20–23. — Elektron resurs. — Murojaat sanasi: 04.09.2026.
Link: University Research Base
4. O‘zbekiston Respublikasi Prezidentining 2025-yil 19-martdagi PF-50-son Farmoni “Kichik
va o‘rta biznesning iqtisodiyotdagi o‘rnini oshirish chora-tadbirlari to‘g‘risida” // Qonunchilik
ma’lumotlari milliy bazasi — LexUZ. — Elektron resurs. — Murojaat sanasi: 04.09.2026.
Link: LexUZ — PF-50-son Farmon
5. Eshniyazova Y.Y. Kichik biznesning mintaqa ijtimoiy-iqtisodiy rivojlanishidagi o‘rni va ularni soliqlar
vositasida rag‘batlantirish // Xorazm Ma’mun akademiyasi axborotnomasi. — 2023. — № 9/2. — B. 19–21.
Link: Xorazm Ma’mun akademiyasi axborotnomasi, 9/2-2023
6. Xorazm viloyati statistika boshqarmasi. Xorazm viloyatida kichik biznes va xususiy
tadbirkorlik bo‘yicha statistik ma’lumotlar [Elektron resurs]. — Murojaat sanasi: 04.09.2026.
Link: Xorazm viloyati statistika boshqarmasi
7. Eurostat. Glossary: Turnover — SBS [Electronic resource] // Statistics Explained. — Accessed: 04.09.2026.
Link: Eurostat — Glossary: Turnover — SBS
8. Eurostat. Micro & small businesses make up 99% of enterprises in the
EU [Electronic resource]. — 25 October 2024. — Accessed: 04.09.2026.
Link: Eurostat — Micro & small businesses make up 99% of enterprises in the EU
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT

This work is licensed under a Creative Commons Attribution 4.0 International License.


