Foreign experience of adapting small businesses to changes in tax regimes

Karataev , Miraziz, Каратаев , Миразиз, Каратаев , Миразиз

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

The article provides a comparative analysis of foreign experience of simplified tax regimes for small businesses, VAT transition thresholds and transitional mechanisms. Approaches in different countries show that systems that do not limit business growth, control accounting costs and smooth out sharp financial jumps during the transition to a general regime are more effective than providing low rates. For Uzbekistan, institutional principles have been developed based on differentiating the financial burden of tax regime changes depending on the business model, rather than directly copying foreign models

Maqola ma’lumotlari
MualliflarKarataev , Miraziz, Каратаев , Миразиз, Каратаев , Миразиз
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN3060-4842
Nashr sanasi2026-10-30
Jild3
Son5
Betlar598-603
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss5-pp598-603
Indeksga qo‘shilgan2026-10-31

DOI: 10.60078/3060-4842-2026-vol3-iss5-pp598-603 · Maqolaning asl sahifasi

Kalit so‘zlar

tax regime, small business, simplified tax, VAT threshold, formalization, transitional mechanism, foreign experience, налоговый режим, малый бизнес, упрощенный налог, пороговое значение НДС, формализация, переходный механизм, зарубежный опыт, солиқ режими, кичик бизнес, соддалаштирилган солиқ, ҚҚС чегараси, расмийлашув, ўтиш механизми, хорижий тажриба

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAKarataev , Miraziz, Каратаев , Миразиз, & Каратаев , Миразиз (2026). FOREIGN EXPERIENCE OF ADAPTING SMALL BUSINESSES TO CHANGES IN TAX REGIMES. Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 598-603. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp598-603
GOST (OAK)Karataev , Miraziz, Каратаев , Миразиз, Каратаев , Миразиз FOREIGN EXPERIENCE OF ADAPTING SMALL BUSINESSES TO CHANGES IN TAX REGIMES // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 5. – P. 598-603. – DOI: 10.60078/3060-4842-2026-vol3-iss5-pp598-603.
MLAKarataev , Miraziz, Каратаев , Миразиз, and Каратаев , Миразиз. “FOREIGN EXPERIENCE OF ADAPTING SMALL BUSINESSES TO CHANGES IN TAX REGIMES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 598-603, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp598-603
ChicagoKarataev , Miraziz, Каратаев , Миразиз, and Каратаев , Миразиз. “FOREIGN EXPERIENCE OF ADAPTING SMALL BUSINESSES TO CHANGES IN TAX REGIMES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 598-603 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp598-603
HarvardKarataev , Miraziz, Каратаев , Миразиз, and Каратаев , Миразиз (2026) ‘FOREIGN EXPERIENCE OF ADAPTING SMALL BUSINESSES TO CHANGES IN TAX REGIMES’, Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 598-603. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp598-603
BibTeX
@article{karataevmiraziz2026,
  title = {FOREIGN EXPERIENCE OF ADAPTING SMALL BUSINESSES TO CHANGES IN TAX REGIMES},
  author = {Karataev , Miraziz and Каратаев , Миразиз and Каратаев , Миразиз},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {5},
  pages = {598-603},
  doi = {10.60078/3060-4842-2026-vol3-iss5-pp598-603},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp598-603}
}

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