Measures to enhance the tax mechanism applied to business entities

Kishibay Kudiyarov; Qutlimurat Aymuratov

doi:10.5281/zenodo.15796653

Measures to enhance the tax mechanism applied to business entities

##article.authors##

Kishibay Kudiyarov
Qutlimurat Aymuratov

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https://doi.org/10.5281/zenodo.15796653

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tax mechanism, business entities, fiscal policy, tax reform, compliance, efficiency

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Efficient taxation of business entities is critical for ensuring fiscal sustainability and promoting economic growth.
This paper explores current shortcomings in the tax mechanism applied to business entities and proposes targeted
measures to improve its efficiency, fairness, and compliance. A mixed-method approach involving statistical analysis,
expert surveys, and policy comparison was used. Results indicate that simplification, digitalization, and differentiated tax
treatments based on business size significantly improve tax outcomes.

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Kishibay Kudiyarov

Associate Professor of the Department of Finance of Karakalpak State University

Qutlimurat Aymuratov

2nd-year student of Digital Economy program at Karakalpak State University

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Measures to enhance the tax mechanism applied to business entities

Measures to enhance the tax mechanism applied to business entities

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##semicolon##

##article.abstract##

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Kishibay Kudiyarov

Qutlimurat Aymuratov

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