THE ROLE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESS IN UZBEKISTAN
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations", PhDIkhtiyorjonova FotimaStudent of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Abstract
This article examines the role of tax payments in the development of small businesses in Uzbekistan. The study analyzes the relationship between the taxation system and entrepreneurial activity based on current legislation and statistical data. The results show that a simplified tax system and moderate tax rates contribute to the growth of small businesses and support economic development.
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