This article discusses the theoretical and practical issues of improving the taxation system of business entities in Uzbekistan. The ways of supporting entrepreneurial activity through liberalization of tax policy, simplification of taxation mechanisms and digitalization of tax administration are analyzed. Also, the existing problems in the taxation of small and medium-sized businesses, organizational and legal mechanisms for their elimination, and directions for improvement based on foreign experience are indicated. The results of the study include proposals aimed at creating a favorable tax environment for business entities, ensuring transparency of taxation, and stimulating economic growth.
| Mualliflar | Karimov , Mirolimjon, Каримов , Миролимжон, Karimov , Mirolimjon |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-10-31 |
| Jild | 3 |
| Son | 10 |
| Betlar | 123-131 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss10-pp123-131 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss10-pp123-131 · Maqolaning asl sahifasi
taxation, business entity, tax policy, tax administration, digitalization, economic growth, tax revenues, risk analysis, risks, tax incentives, tax rate, налогообложение, субъект предпринимательства, налоговая политика, налоговое администрирование, цифровизaция, экономический рост, налоговые поступления, анализ рисков, налоговые льготы, налоговая ставка, soliqqa tortish, tadbirkorlik subyekti, soliq siyosati, soliq ma’murchiligi, raqamlashtirish, iqtisodiy o‘sish, soliq tushumlari, tahlika-tahlil, xavflar, soliq imtiyozlari, soliq stavkasi
| APA | Karimov , Mirolimjon, Каримов , Миролимжон, & Karimov , Mirolimjon (2025). ISSUES OF IMPROVING TAXATION OF BUSINESS ENTITIES. Иқтисодий тараққиёт ва таҳлил, 3(10), 123-131. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp123-131 |
|---|---|
| GOST (OAK) | Karimov , Mirolimjon, Каримов , Миролимжон, Karimov , Mirolimjon ISSUES OF IMPROVING TAXATION OF BUSINESS ENTITIES // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 10. – P. 123-131. – DOI: 10.60078/2992-877x-2025-vol3-iss10-pp123-131. |
| MLA | Karimov , Mirolimjon, Каримов , Миролимжон, and Karimov , Mirolimjon. “ISSUES OF IMPROVING TAXATION OF BUSINESS ENTITIES.” Иқтисодий тараққиёт ва таҳлил, 3(10), 123-131, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp123-131 |
| Chicago | Karimov , Mirolimjon, Каримов , Миролимжон, and Karimov , Mirolimjon. “ISSUES OF IMPROVING TAXATION OF BUSINESS ENTITIES.” Иқтисодий тараққиёт ва таҳлил, 3(10), 123-131 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp123-131 |
| Harvard | Karimov , Mirolimjon, Каримов , Миролимжон, and Karimov , Mirolimjon (2025) ‘ISSUES OF IMPROVING TAXATION OF BUSINESS ENTITIES’, Иқтисодий тараққиёт ва таҳлил, 3(10), 123-131. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp123-131 |
| BibTeX | @article{karimovmirolimjon2025,
title = {ISSUES OF IMPROVING TAXATION OF BUSINESS ENTITIES},
author = {Karimov , Mirolimjon and Каримов , Миролимжон and Karimov , Mirolimjon},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {10},
pages = {123-131},
doi = {10.60078/2992-877x-2025-vol3-iss10-pp123-131},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp123-131}
} |
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