Efficient taxation of business entities is critical for ensuring fiscal sustainability and promoting economic growth.This paper explores current shortcomings in the tax mechanism applied to business entities and proposes targetedmeasures to improve its efficiency, fairness, and compliance. A mixed-method approach involving statistical analysis,expert surveys, and policy comparison was used. Results indicate that simplification, digitalization, and differentiated taxtreatments based on business size significantly improve tax outcomes.
| Mualliflar | Kudiyarov, Kishibay, Aymuratov, Qutlimurat |
|---|---|
| Jurnal | Яшил иқтисодиёт ва тараққиёт |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| ISSN | 2992-8982 |
| Nashr sanasi | 2025-06-01 |
| Jild | 3 |
| Son | 6 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.15796653 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.5281/zenodo.15796653 · Maqolaning asl sahifasi
tax mechanism, business entities, fiscal policy, tax reform, compliance, efficiency
| APA | Kudiyarov, Kishibay, & Aymuratov, Qutlimurat (2025). Measures to enhance the tax mechanism applied to business entities. Яшил иқтисодиёт ва тараққиёт, 3(6). https://doi.org/10.5281/zenodo.15796653 |
|---|---|
| GOST (OAK) | Kudiyarov, Kishibay, Aymuratov, Qutlimurat Measures to enhance the tax mechanism applied to business entities // Яшил иқтисодиёт ва тараққиёт. – 2025. – T. 3, № 6. – DOI: 10.5281/zenodo.15796653. |
| MLA | Kudiyarov, Kishibay, and Aymuratov, Qutlimurat. “Measures to enhance the tax mechanism applied to business entities.” Яшил иқтисодиёт ва тараққиёт, 3(6), 2025. https://doi.org/10.5281/zenodo.15796653 |
| Chicago | Kudiyarov, Kishibay, and Aymuratov, Qutlimurat. “Measures to enhance the tax mechanism applied to business entities.” Яшил иқтисодиёт ва тараққиёт, 3(6) (2025). https://doi.org/10.5281/zenodo.15796653 |
| Harvard | Kudiyarov, Kishibay, and Aymuratov, Qutlimurat (2025) ‘Measures to enhance the tax mechanism applied to business entities’, Яшил иқтисодиёт ва тараққиёт, 3(6). https://doi.org/10.5281/zenodo.15796653 |
| BibTeX | @article{kudiyarovkishibay2025,
title = {Measures to enhance the tax mechanism applied to business entities},
author = {Kudiyarov, Kishibay and Aymuratov, Qutlimurat},
journal = {Яшил иқтисодиёт ва тараққиёт},
year = {2025},
volume = {3},
number = {6},
doi = {10.5281/zenodo.15796653},
url = {https://doi.org/10.5281/zenodo.15796653}
} |
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