This article examines the current state of regulation of small and medium-sizedbusinesses through tax instruments and the mechanism of taxing their activities in selected foreigncountries. The relevance of the research topic stems from the fact that one of the most importantissues within the BRICS cooperation framework is the question of measures to support small andmedium-sized business entities as one of the principal drivers of economic growth in the memberstates of the intergovernmental association. The study aims to review and analyse the tax incentivesapplied in BRICS member states to reduce the tax burden on small and medium-sized businesses.To this end, the research carries out an analysis of special tax regimes and individual tax incentivesfor small business in China, India, Brazil, South Africa, Egypt, and the United Arab Emirates. Inparticular, the study analyses whether or not a special tax regime exists in each country, andexamines the criteria established for applying tax incentives and their thresholds, the taxable bases,and the tax incentives and tax rates granted to taxpayers. The study also conducts a generalcomparison of tax incentives for small and medium-sized business entities in these countries, onthe basis of which similarities and differences in special tax regimes and individual tax incentivesare identified. From the standpoint of the tax policy implemented towards them, those countriesoffering the most favourable conditions for the development of small and medium-sized businessesare determined.
| Mualliflar | Тўхсанов, Қудратилло |
|---|---|
| Jurnal | Иқтисодиёт ва туризм |
| Nashr sanasi | 2026-06-08 |
| Jild | 3 |
| Son | 29 |
| Til | Ingliz |
small and medium-sized business entities, BRICS countries, taxation regimes, international tourism market
This research was carried out within the framework of the priority area of theRepublic's science and technology development: "Development of democratic and legal society,spiritual-moral and cultural development, and the…
This article examines the dynamics of infrastructure investment in the macroeconomy ofUzbekistan over the period 2019–2024 and assesses its contribution to gross domestic product(GDP) growth. The study is motivated by…
Sustainable tourism measurement has evolved significantly since the UNWTOpublished its landmark 2004 Guidebook cataloguing over 700 indicators. This articlesystematically compares seven major measurement frameworks…
This paper examines how micro-entrepreneurs in post-pandemic Uzbekistan adapt toinstitutional voids, limited financial access, and gendered constraints. Based on eight in-depthinterviews, the study identifies key…
This article examines the economic development of tourism in Samarkand. An analysis iscarried out of the current state of tourism infrastructure, statistical indicators of visitor flows andtourism revenues for the…
This article examines the organizational and economic methods for enhancing theeffectiveness of cultural heritage objects in increasing the role of tourism in the national economy,using the historic centre of Bukhara as…
The article is devoted to the analysis of data substantiating the economicefficiency of organizing and developing museum tourism in Uzbekistan. Recommendations aremade for the widespread implementation of the experience…
The article is devoted to the development of advertisements, routes and excursionsfor the effective organization and development of museum tourism in Uzbekistan, andrecommendations are given in these areas
The article discusses the organization of production processes at pharmaceuticalmanufacturing enterprises operating in our country, including the determination of responsibility centers in accordance with the technology…
This article presents a comparative analysis of methodologies for assessingtourism carrying capacity at architectural heritage sites. A systematic literature review of 29scientific sources published between 1964 and…