Articles
| Open Access | TAX FOR SMALL BUSINESSES, THEIR STRENGTHENING, RISKS AND PROSPECTS
Rafiyeva Zarina Khusanovna, Kenesbaeva Aziza Mukhitovna , Samarkand Institute of Economics and ServiceAbstract
The article analyzes the features of the tax system for small businesses, factors ensuring their sustainability, existing risks and development prospects. The study examines simplified tax regimes for small businesses, their effectiveness and impact on financial stability. It also identifies problems such as an increase in the tax burden, changes in legislation and a lack of information. The results show that combining tax policy with digital technologies, educational and advisory services, as well as the introduction of flexible and transparent procedures, stimulates the development and legal activities of small businesses.
Keywords
small business, simplified tax regime, tax burden, financial stability, risks, tax policy, development prospects, digitalization.
References
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https://elar.urfu.ru/bitstream/10995/43193/1/m_th_d.a.haldyna_2016.pdf
https://iqtisodiyot.tsue.uz/sites/default/files/maqolalar/14_N_Jiyanova.pdf
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