Doctor of Economics, Head of the Department “Taxes and Taxation ”, Tax Academy at State Tax Committee of the Republic of Uzbekistan
Online published on 20 June, 2019.
The article examines such issues as the role and development of small business and private entrepreneurship in the Republic of Uzbekistan, analyzed the gradual decrease in the tax burden, the share of small businesses in Uzbekistan's GDP, small business in industry, key indicators characterizing the place of small enterprises and micro firms in the national economy of Uzbekistan, the procedure for applying a simplified taxation system for micro-firms and small enterprises, business environment. As well as proposals and practical recommendations for improving the tax mechanism for small businesses and entrepreneurship in the Republic of Uzbekistan
Tax mechanism, small business entities, a simplified taxation system, tax rates, a single tax payment, tax incentives and preferences, and a tax burden
