THE IMPORTANCE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESS
Turayev Alijon Akmal ugliActing associate professor of the department of "Investment and Innovations"Usmonova Sabina Adkham kiziPhD,Student of Samarkand institute of economics and service
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
Аннотация
The article analyzes the economic and legal significance of tax payments in the development of small business. The study is based on the Tax Code of the Republic of Uzbekistan, state budget laws, tax revenue statistics over the past five years, and digital tax administration systems. The results demonstrate the effectiveness of tax policy and simplified tax regimes in promoting small business development and stabilizing state budget revenues.
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