THE IMPORTANCE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESSES

Authors

  • Alijon Turayev Samarkand Institute of Economics and Service Associate Professor of the Department of "Investment and Innovations", PhD
  • Akobir Samsiyev Master's student at Samarkand branch of Tashkent State University of Economics,

DOI:

https://doi.org/10.55640/

Keywords:

Small Business, Tax Payments, Fiscal Policy, Entrepreneurship, Tax Compliance, Business Development, Uzbekistan

Abstract

This study explores the role and significance of tax payments in fostering the development of small businesses in Uzbekistan. It examines how taxation policies, incentives, and compliance obligations impact business growth, sustainability, and contribution to the state budget. The research analyzes challenges faced by small enterprises in meeting tax obligations, the effects of tax burdens on investment and entrepreneurship, and international best practices in supporting small business development through fiscal policies. By combining legal analysis, statistical data, and practical examples, the study provides recommendations to enhance the positive impact of taxation on small business growth while ensuring compliance and revenue collection.

Downloads

Download data is not yet available.

References

1.Karimov, A. (2021). Small Business Taxation in Uzbekistan: Legal Framework and Challenges. Tashkent: Finance University Press.

2.Tursunov, B. (2022). Compliance and Tax Incentives for Small Enterprises in Uzbekistan. Journal of Taxation and Public Finance, 6(2), 41–58.

3.OECD. (2020). Supporting Small Business Development through Tax Policies. Paris: OECD Publishing.

4.Bird, R., & Zolt, E. (2019). Taxation and Entrepreneurship: Lessons from Emerging Economies. Cambridge: Cambridge University Press.

5.State Tax Committee of the Republic of Uzbekistan. (2023). Tax Code of the Republic of Uzbekistan. Tashkent: Government Printing House.

6.World Bank. (2021). Fiscal Policies and Small Business Development: Case Studies. Washington, D.C.: World Bank Publications.

7.European Commission. (2018). Guidelines on Taxation and Support for SMEs. Brussels: European Union.

Downloads

Published

2026-01-24

Issue

Vol. 5 No. 01 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

THE IMPORTANCE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESSES. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(01), 1981-1983. https://doi.org/10.55640/

Similar Articles

1-10 of 3518

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)