MODERN APPROACHES TO THE TAXATION OF STARTUPS: ANALYTICAL PERSPECTIVES WITHIN THE EVOLVING TAX SYSTEM OF UZBEKISTAN
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Abdumannonov MekhrojPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This article analyzes modern approaches to the taxation of startups and the role of tax policy in stimulating innovation-driven entrepreneurship. The study examines the economic characteristics of startups, fiscal mechanisms affecting their development, and tax incentives aimed at supporting innovative activities. Particular attention is given to the taxation policies implemented in Uzbekistan to foster the development of the startup ecosystem, including tax preferences provided within technology parks and innovation zones.
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