*MSc, Applicant for the PhD, Tashkent Institute of Finance, Tashkent, Uzbekistan
Online published on 22 July, 2021.
The article examines the organizational and legal basis, as well as the features of taxation of individuals engaged in entrepreneurial activity. In the framework of the Tax Policy Improvement Concept, an assessment of changes in the taxation procedure of individuals engaged in entrepreneurial activity is given, and author views on improving taxation of individual entrepreneurs are presented.
Private Enterprise, Individual Entrepreneur, Taxation, Fixed Tax
