Main Article Content


The article deals with the role of taxation for small businesses. It analyzes the main trends in the development of small business in Uzbekistan. The analysis of the economic indicators of activity of small enterprises, their share in the GDP of the state. The main forms of taxation of small businesses, especially the use of the simplified taxation system. Conclusions about future tax regulation of small business. The measures relating to the further improvement of tax policy and tax system of Uzbekistan.


Small business, tax, the tax regulation, special tax regimes, the simplified system of the taxation.

Article Details

How to Cite
Tursunova Nigora Khusnidinovna, & Tashkent State Technical University. (2020). PROBLEMS AND PROSPECTS OF TAXATION OF SMALL BUSINESS IN UZBEKISTAN. International Journal on Economics, Finance and Sustainable Development, 2(4), 17-19. Retrieved from


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