IMPROVING THE TAX SYSTEM OF UZBEKISTAN: THE IMPACT OF REFORMS ON SMALL AND MEDIUM BUSINESSES

Abstract

This article analyzes the impact of tax reforms in Uzbekistan (2017–2025) on small and medium-sized businesses (SMEs). Using data from international organizations, government reports, and analytical reviews, the study assesses changes in the tax burden, the availability of simplified tax regimes, the digitalization of administration, and their impact on the creation, survival, and formal registration of SMEs. Conclusions are drawn regarding the positive aspects of the reforms and bottlenecks requiring targeted policy improvements.