Directions for reforming the system of taxation of small business entities in Uzbekistan

Sherkhan Tuychiev

Иқтисодиёт ва таълим · 2023-yil

Annotatsiya

This article analyzes the scientific and practical approaches to the management of small business entities (SMEs). As a result of the analysis, ways to optimize the system of taxation of KBS in Uzbekistan have been developed. Analyzes In Uzbekistan, instead of abandoning the taxation of KBS in a simplified manner, it is necessary to introduce a tax at a reduced rate, which is widely used from foreign countries, to determine the limits of the number of employees and the amount of capital in addition to the annual turnover in determining the status of KBS, and to reduce the profit tax rate of KBS to 12%. based on the results of the analysis.

Maqola ma’lumotlari
MualliflarSherkhan Tuychiev
JurnalИқтисодиёт ва таълим
NashriyotТошкент давлат иқтисодиёт университети
ISSN2010-6130, 2181-3582
Nashr sanasi2023-02-28
Jild24
Son1
Betlar427-433
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.55439/eced/vol24_iss1/a66
Indeksga qo‘shilgan2026-09-02

DOI: 10.55439/eced/vol24_iss1/a66 · Maqolaning asl sahifasi · PDF

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASherkhan Tuychiev (2023). DIRECTIONS FOR REFORMING THE SYSTEM OF TAXATION OF SMALL BUSINESS ENTITIES IN UZBEKISTAN. Иқтисодиёт ва таълим, 24(1), 427-433. https://doi.org/10.55439/eced/vol24_iss1/a66
GOST (OAK)Sherkhan Tuychiev DIRECTIONS FOR REFORMING THE SYSTEM OF TAXATION OF SMALL BUSINESS ENTITIES IN UZBEKISTAN // Иқтисодиёт ва таълим. – 2023. – T. 24, № 1. – P. 427-433. – DOI: 10.55439/eced/vol24_iss1/a66.
MLASherkhan Tuychiev. “DIRECTIONS FOR REFORMING THE SYSTEM OF TAXATION OF SMALL BUSINESS ENTITIES IN UZBEKISTAN.” Иқтисодиёт ва таълим, 24(1), 427-433, 2023. https://doi.org/10.55439/eced/vol24_iss1/a66
ChicagoSherkhan Tuychiev. “DIRECTIONS FOR REFORMING THE SYSTEM OF TAXATION OF SMALL BUSINESS ENTITIES IN UZBEKISTAN.” Иқтисодиёт ва таълим, 24(1), 427-433 (2023). https://doi.org/10.55439/eced/vol24_iss1/a66
HarvardSherkhan Tuychiev (2023) ‘DIRECTIONS FOR REFORMING THE SYSTEM OF TAXATION OF SMALL BUSINESS ENTITIES IN UZBEKISTAN’, Иқтисодиёт ва таълим, 24(1), 427-433. https://doi.org/10.55439/eced/vol24_iss1/a66
BibTeX
@article{sherkhantuychiev2023,
  title = {DIRECTIONS FOR REFORMING THE SYSTEM OF TAXATION OF SMALL BUSINESS ENTITIES IN UZBEKISTAN},
  author = {Sherkhan Tuychiev},
  journal = {Иқтисодиёт ва таълим},
  year = {2023},
  volume = {24},
  number = {1},
  pages = {427-433},
  doi = {10.55439/eced/vol24_iss1/a66},
  url = {https://doi.org/10.55439/eced/vol24_iss1/a66}
}

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