THE ROLE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESS IN UZBEKISTAN

Authors

  • Turayev Alijon Akmal ugli Acting associate professor of the department of “Investment and Innovations”, PhD
  • Ikhtiyorjonova Fotima Student of Samarkand institute of economics and service

DOI:

https://doi.org/10.55640/

Keywords:

small business, taxation, tax policy, entrepreneurship, economic development.

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.

References

1.Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Tax Code of the Republic of Uzbekistan. Tashkent: Government of Uzbekistan.

2.President of the Republic of Uzbekistan. (2023). Strategy for the development of entrepreneurship and improvement of the business environment in Uzbekistan. Tashkent.

3.State Tax Committee of the Republic of Uzbekistan. (2025). Annual report on tax policy and tax administration. Tashkent.

4.Statistics Agency under the President of the Republic of Uzbekistan. (2025). Statistical review of small business and entrepreneurship in Uzbekistan.

5.UzDaily. (2025). Small business in Uzbekistan accounts for over half of GDP in 2025.

6.UzDaily. (2026). Uzbekistan’s economy grew by 7.7% in 2025 and GDP exceeded 1.85 quadrillion soums.

7.Kursiv Media. (2025). Over 1.2 million small businesses operating in Uzbekistan in 2025.

8.Kursiv Media. (2025). Nearly 48,000 small businesses registered in Uzbekistan in the first seven months of 2025.

9.Frank Research Group. (2025). Small businesses accounted for more than half of Uzbekistan’s GDP.

10.Trend News Agency. (2025). Contribution of small businesses to industrial production in Uzbekistan.

11.Statistics Agency of Uzbekistan. (2024). Share of small entrepreneurship in GDP and regional economic indicators.

12.INVEXI Economic Analysis Center. (2025). Dynamics and structure of Uzbekistan’s GDP in 2025.

13.Schumpeter, J. (2017). Capitalism, socialism and democracy. New York: Harper & Row.

14.OECD. (2022). Tax policy reforms for small and medium-sized enterprises. Paris: OECD Publishing.

15.World Bank. (2023). Small and medium enterprises and economic growth. Washington, DC: World Bank.

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Published

2026-03-16

How to Cite

THE ROLE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESS IN UZBEKISTAN. (2026). International Journal of Political Sciences and Economics, 5(03), 165-169. https://doi.org/10.55640/

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