TAX INCENTIVES FOR SMALL BUSINESS AND ENTREPRENEURIAL ACTIVITY IN UZBEKISTAN
Turayev Alijon Akmal ugliSamarkand institute of economics and serviceSodikova Guzal UtkirovnaSamarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Аннотация
The 2026 reforms of the Uzbekistan Tax Code introduce a comprehensive set of tax incentives aimed at supporting small businesses and individual entrepreneurs. These measures include a reduced turnover tax rate, simplified compliance procedures, digital reporting mechanisms, and transitional incentives for businesses moving to general taxation. The study analyzes the legal framework, economic implications, and potential impact on entrepreneurship formalization and growth.
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