Tel: +998977838464
Search

No. 4 (2025)
Marketing

Articles

IMPACT OF TAX REFORMS ON BUSINESS IN UZBEKISTAN

Published 2025-04-30

Authors
Normurodov Xusan Eshmaxmatovich a , Kaxramanova Sevda Shamsiddin qizi b
Affiliations
a Senior lecturer at the National University of Uzbekistan named after Mirzo Ulugbek
b 1st year student of the Faculty of Economics of the National University of Uzbekistan named after Mirzo Ulugbek
PDF (Uzbek) Google Scholar Google Scholar

Abstract

This article analyzes the impact of tax reforms in Uzbekistan on the business environment. Changes in the tax system, particularly the reduction of tax rates, simplification of the taxation process, and increasing the transparency of tax administration, ar e examined in terms of their positive effects on small and medium - sized businesses. The article highlights the role of tax reforms in boosting economic development and enhancing competitiveness, and demonstrates how the simplification of the tax system con tributes to the growth of small businesses. 179

Keywords

Tax reforms, stability, competitiveness, diversification, business environment, tax administration, tax code

References

  1. Abduazizov, S. R. (2020). ОСОБЕННОСТИ ОРГАНИЗАЦИИ УЧЕТА И АНАЛИЗА ФЕРМЕРСКИХ ХОЗЯЙСТВ В УСЛОВИЯХ МОДЕРНИЗАЦИИ. Theoretical & Applied Science, (6), 461 -463.
  2. Qudbiyev, N. T., UlugʻBek Erkinjon, O. G. L., & Mominov, I. L. O. (2022). TADBIRKORLIK SUBYEKTLARIDA ICHKI NAZORATNING SAMARALI TIZIMI SIFATIDA ICHKI AUDITNING OʻRNI V A AHAMIYATI. Scientific progress, 3(1), 449 -457.
  3. Abduazizov, S. R. (2021). DA VLAT MOLIYA VIY NAZORATINING NAZARIY V A HUQUQIY ASOSLARI. Scientific progress, 2(8), 250 -256.
  4. Oʻzbekiston Respublikasi Prezidentining 2017 -yil 18 -iyuldagi PF -5116 -sonli “Soliq maʼmuriyatchiligini tubdan takomillashtirish, soliqlar va boshqa majburiy toʻlovlarning yigʻiluvchanligini oshirish chora -tadbirlari toʻgʻrisida”gi Farmoni.
  5. Asia and Pacific Department and Fiscal Affairs Department “Raising the consumption tax in Japan: WHY? WHEN? HOW?” (June 16, 2011) Prepared by a team led by M. Keen, M.Pradhan, K. Kang, and Ruud de Mooiji.
  6. Ibragimova, Z. (2021). BUXGALTERIYA HISOBI TIZIMINING HOLATI V A UNING FAOLIYATINI BAHOLASH. Scientific progress, 2(2), 811 -815.
  7. Кудбиев, Д. (2021). МЕТОДОЛОГИЧЕСКИЕ ОСНОВЫ УЧЕТА АРЕНДОВАННЫХ ОСНОВНЫХ СРЕДСТВ. In Современная наука. XXI век: научный, культурный, ИТ контекст ( pp. 119 -124).
  8. https ://uz.wikipedia .org/wiki/Soliq _islohotlari
  9. https://lex.uz/docs/ -3271159
  10. 2025 -yilda soliq stavkalari oʻzgarmaydi

Downloads

Download data is not yet available.