Do taxes effect as a barrier for small businesses’ performance: evidence from enterprises in Uzbekistan?

Small business has attracted attention lots of researchers for last decade, as it is still one of main contributors of the economic growth. In our research, we have tried to find the effect of taxes on small businesses’ performance and had a goal to define and prove that there are other stronger factors, which effect as a barrier on performance of small businesses. We have conducted a survey among small business entities in Uzbekistan and used 1628 full respond questionnaires for our analyses. We found that taxes are significant factor and can become a serious barrier for the development of small businesses; also, we found that level of regional infrastructure is stronger factor than taxes, which effects on performance of small businesses. Beside of it we have defined other barrier-factors which effect on performance of small businesses and provided with recommendations to overcome them.