TAX SYSTEM FOR SMALL BUSINESSES
DOI:
https://doi.org/10.5281/zenodo.18701219Ключевые слова:
small business, taxation system, tax policy, tax incentives, entrepreneurship, single tax payment, tax burden, economic development, state budget, tax administrationАннотация
This article analyzes the theoretical and legal foundations of the taxation system for small businesses, its role,
and significance in the economy. It also highlights the tax regimes in force for small businesses, their advantages and
disadvantages, and their role in stimulating entrepreneurial activity. The study examines the need to improve the taxation
system and support small businesses through its simplification.
Библиографические ссылки
1. Data and official reports of the State Tax Committee of the Republic of Uzbekistan.
2. Statistical data of the Ministry of Economy and Finance of the Republic of Uzbekistan.
3. Stiglitz J.E. Economics of the Public Sector. – New York: W.W. Norton & Company.
4. Musgrave R.A., Musgrave P.B. Public Finance in Theory and Practice. – McGraw-Hill.
5. Atkinson A.B., Stiglitz J.E. Lectures on Public Economics. – Princeton University Press.
6. Tursunov B., Jo’rayev A. Tax policy and directions of its improvement. – Tashkent: Economics.
7. Abdukarimov H. Economics of small business and private entrepreneurship. – Tashkent: Science.
8. Vahobov A., Khudoykulov S. State budget and taxes. – Tashkent: Economics.
9. OECD. Tax Policy for Small and Medium Enterprises. – Paris: OECD Publishing.
10. World Bank. Doing Business Reports (Small Business Taxation Indicators).
11. IMF. Fiscal Monitor (Tax policy and fiscal stability reports).
12. Mamatov N. Issues of improving tax administration. – Collection of scientific articles.
13. Data of the State Statistics Committee of the Republic of Uzbekistan.
Загрузки
Опубликован
Как цитировать
Выпуск
Раздел
Лицензия
Copyright (c) 2026 ЗЕЛЁНАЯ ЭКОНОМИКА И РАЗВИТИЕ
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.