- PII
- S0207367625020061-1
- DOI
- 10.31857/S0207367625020061
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue number 2
- Pages
- 77-93
- Abstract
- The article considers the current issues of microbusiness taxation. An assessment of various taxation regimes for entrepreneurs in the Republic of Uzbekistan is made. It is revealed that turnover tax and fixed-rate tax are more attractive for microbusiness entrepreneurs than VAT or income tax. The use of VAT does not contribute to the expansion of trade relations between small, medium, large businesses and microbusinesses. The author proposes to maintain the existing tax regime for microbusiness entities in the form of turnover tax at a fixed rate (on a voluntary basis). Recommendations for improving microbusiness taxation in the context of economic reform are substantiated.
- Keywords
- налогообложение микробизнеса налоговая реформа налог с оборота фиксированный налог налоговая политика налоговые льготы
- Date of publication
- 18.09.2025
- Year of publication
- 2025
- Number of purchasers
- 0
- Views
- 5
References
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