DEVELOPMENT OF ENTREPRENEURSHIP BY REDUCING THE TAX BURDEN
Keywords:
Tax policy, tax reform, fiscal policy, tax system, tax burden reduction, tax administration, tax relief.Abstract
This article analyzes the state of the tax policy that exists in practice in the Republic of Uzbekistan and justifies the need to improve it. The main directions aimed at improving the efficiency of the tax system, creating a favorable environment for business entities and stabilizing budget revenues are covered. The article also studied the experience of foreign countries in reforming tax policies and put forward recommendations that can be applied in the conditions of Uzbekistan.
References
Tax Code of the Republic of Uzbekistan (latest editions).
Legislative documents of tax and budget policy for 2025.
Gazeta.uz – Review of tax policy reforms (2023–2024).
Norma.uz – Analysis of tax changes in 2024.
Shoimov Sh.A. – Directions for improving tax policy, PEDAGOGS, 2024.
Yaran.uz – Review of changes in the Tax Code for 2025.
Information service of the Government of the Republic of Uzbekistan – Official information on tax policy.
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