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

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dc.contributor.authorMirkamol Sagdiev
dc.date.accessioned2025-12-31T12:31:57Z
dc.date.issued2025-12-11
dc.description.abstractThis 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.
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dc.identifier.urihttps://scholarsdigest.org/index.php/bmes/article/view/1209
dc.identifier.urihttps://asianeducationindex.com/handle/123456789/45478
dc.language.isoeng
dc.publisherScholars Digest Publishing
dc.relationhttps://scholarsdigest.org/index.php/bmes/article/view/1209/1182
dc.rightshttps://creativecommons.org/licenses/by-nc/4.0
dc.sourceInternational Journal of Studies in Business Management, Economics and Strategies; Vol. 4 No. 12 (2025); 1-6
dc.source2949-883X
dc.source2949-8961
dc.subjectTax system, tax reforms, Uzbekistan, small business, medium business, SME, tax burden, simplified tax regimes, economic policy.
dc.titleIMPROVING THE TAX SYSTEM OF UZBEKISTAN: THE IMPACT OF REFORMS ON SMALL AND MEDIUM BUSINESSES
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typePeer-reviewed Article

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