THE IMPORTANCE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESS.

Authors

  • Ashurova Oltin Yuldashevna,Fayzullayev Bahrom Senior Lecturer, Samarkand Institute of Economics and Service,2nd year student

DOI:

https://doi.org/10.55640/

Keywords:

Small business, tax payments, state budget, corporate income tax, value added tax, income tax, social tax.

Abstract

This article describes the existence of various economic and financial mechanisms for reducing the tax burden on small businesses, and how reducing the tax burden can attract more investment for business, create new jobs, and expand the scope of economic activity. Therefore, it is indicated that the implementation of measures by states to support small businesses and reduce the tax burden will lead to positive results.

References

1.Decree of the President of the Republic of Uzbekistan dated June 5, 2020 No. PF-5953 “On additional measures for the widespread introduction of modern information and communication technologies in tax administration” https://lex.uz/ru/docs/-4844692

2.Tax Code of the Republic of Uzbekistan: Official publication. T.: "Adolat", 2019.

3.Vahobov A.V, Jorayev A.S. Taxes and taxation. Textbook.-T.: "Sharq", 2009. - 448 p.

4.Islamkulov A. Issues of using tax potential in generating revenues for local budgets // Economics and Innovative Technologies. - 20179. - No. 2. - P. 32-42.

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Published

2026-01-05

How to Cite

THE IMPORTANCE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESS. (2026). International Journal of Political Sciences and Economics, 5(01), 83-85. https://doi.org/10.55640/

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