THE IMPORTANCE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESS

Authors

  • Turayev Alijon Akmal ugli,Usmonova Sabina Adkham kizi Acting associate professor of the department of “Investment and Innovations”, PhD,Student of Samarkand institute of economics and service

Keywords:

small business, tax payments, fiscal policy, simplified tax regime, digital tax administration

Abstract

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.

References

Abdullayev, M., & Teshabayev, S. (2021). Kichik biznesning soliq siyosatidagi roli va fiskal barqarorlikka ta’siri. Iqtisodiyot va moliya jurnali, 4(2), 45–56.

Karimov, R. (2021). Soddalashtirilgan soliq rejimlari va kichik biznesning rivojlanishi. Moliyaviy tahlil va iqtisodiy islohotlar, 3(1), 78–89.

Malikov, A., & Vahobov, S. (2021). Raqamli soliq ma’murchiligi va kichik biznes faoliyati. Iqtisodiy innovatsiyalar jurnali, 2(4), 33–47.

O‘zbekiston Respublikasi Davlat soliq qo‘mitasi. (2022). Kichik biznes subyektlari soliq tushumlari statistikasi 2018–2022. Tashkent: Davlat soliq qo‘mitasi nashriyoti.

O‘zbekiston Respublikasi Oliy Majlisi. (2019). O‘zbekiston Respublikasining Soliq kodeksi. Tashkent: Adolat nashriyoti.

O‘zbekiston Respublikasi Oliy Majlisi. (2023). Davlat budjeti to‘g‘risida qonun. Tashkent: Norma nashriyoti.

Raximov, I. (2022). Kichik biznes va soliq siyosati: fiskal va iqtisodiy ahamiyat. Iqtisodiyot va taraqqiyot, 5(2), 59–72.

Yuldashev, B. (2020). Kichik biznes subyektlari uchun soddalashtirilgan soliq rejimining samaradorligi. Moliyaviy tadqiqotlar jurnali, 1(3), 12–25.

OECD. (2020). Tax Policy Reforms in Support of SMEs. Paris: Organisation for Economic Co-operation and Development.

O‘zbekiston Respublikasi Prezidentining farmoni. (2020). Soliq ma’murchiligini takomillashtirish chora-tadbirlari. Tashkent: Huquqiy axborot markazi.

O‘zbekiston Respublikasi Prezidentining qarori. (2022). Davlat moliyasini boshqarish tizimini takomillashtirish. Tashkent: Huquqiy axborot markazi.

Downloads

Published

2026-03-15

How to Cite

Turayev Alijon Akmal ugli,Usmonova Sabina Adkham kizi. (2026). THE IMPORTANCE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESS. Ethiopian International Journal of Multidisciplinary Research, 13(03), 486–489. Retrieved from https://www.eijmr.org/index.php/eijmr/article/view/5578

Issue

Vol. 13 No. 03 (2026): Volume 13 Issue 03

Section

Articles