Some ways to improve microbusiness taxation in the Republic of Uzbekistan

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Аннотация

The article considers the current issues of microbusiness taxation. An assessment of various taxation regimes for entrepreneurs in the Republic of Uzbekistan is made. It is revealed that turnover tax and fixed-rate tax are more attractive for microbusiness entrepreneurs than VAT or income tax. The use of VAT does not contribute to the expansion of trade relations between small, medium, large businesses and microbusinesses. The author proposes to maintain the existing tax regime for microbusiness entities in the form of turnover tax at a fixed rate (on a voluntary basis). Recommendations for improving microbusiness taxation in the context of economic reform are substantiated.

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Авторлар туралы

Alisher Rasulev

Tashkent State Economic University

Хат алмасуға жауапты Автор.
Email: arasulev@yandex.ru

Grand Ph.D. in Economics, Professor

Өзбекстан, Tashkent

Sergey Voronin

Institute of Budget and Tax Studies under the Ministry of Economy and Finance of the Republic of Uzbekistan; Tashkent Branch of Plekhanov Russian University of Economics

Email: sergey_voronin@yahoo.com

Grand Ph.D. in Economics, Chief Specialist, Professor

Өзбекстан, Tashkent

Bobur Koraboev

Institute of Budget and Tax Studies under the Ministry of Economy and Finance of the Republic of Uzbekistan

Email: qoraboyev.bobur@mail.ru

Manager of the Rating Improvement Project, Lecturer

Өзбекстан, Tashkent

Әдебиет тізімі

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2. Fig. 1. Simplified tax regimes grouped by operating methods according to the OECD

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