Foreign countries' experience in taxation of small and medium business activity

Тўхсанов, Қудратилло

Иқтисодиёт ва туризм · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarТўхсанов, Қудратилло
JurnalИқтисодиёт ва туризм
NashriyotБухоро давлат университети
ISSN2004-2024
Nashr sanasi2026-06-08
Jild3
Son29
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

small and medium-sized business entities, BRICS countries, taxation regimes, international tourism market

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAТўхсанов, Қудратилло (2026). FOREIGN COUNTRIES' EXPERIENCE IN TAXATION OF SMALL AND MEDIUM BUSINESS ACTIVITY. Иқтисодиёт ва туризм, 3(29). https://interjournal.uz/index.php/journals/article/view/435
GOST (OAK)Тўхсанов, Қудратилло FOREIGN COUNTRIES' EXPERIENCE IN TAXATION OF SMALL AND MEDIUM BUSINESS ACTIVITY // Иқтисодиёт ва туризм. – 2026. – T. 3, № 29.
MLAТўхсанов, Қудратилло. “FOREIGN COUNTRIES' EXPERIENCE IN TAXATION OF SMALL AND MEDIUM BUSINESS ACTIVITY.” Иқтисодиёт ва туризм, 3(29), 2026. https://interjournal.uz/index.php/journals/article/view/435
ChicagoТўхсанов, Қудратилло. “FOREIGN COUNTRIES' EXPERIENCE IN TAXATION OF SMALL AND MEDIUM BUSINESS ACTIVITY.” Иқтисодиёт ва туризм, 3(29) (2026). https://interjournal.uz/index.php/journals/article/view/435
HarvardТўхсанов, Қудратилло (2026) ‘FOREIGN COUNTRIES' EXPERIENCE IN TAXATION OF SMALL AND MEDIUM BUSINESS ACTIVITY’, Иқтисодиёт ва туризм, 3(29). https://interjournal.uz/index.php/journals/article/view/435
BibTeX
@article{article2026,
  title = {FOREIGN COUNTRIES' EXPERIENCE IN TAXATION OF SMALL AND MEDIUM BUSINESS ACTIVITY},
  author = {Тўхсанов, Қудратилло},
  journal = {Иқтисодиёт ва туризм},
  year = {2026},
  volume = {3},
  number = {29},
  url = {https://interjournal.uz/index.php/journals/article/view/435}
}

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