Transformation of the taxation system and its influence on enterprise development in the Republic of

Furkat Bazarov ()
Additional contact information
Furkat Bazarov: Tashkent Institute of Finance

European Journal of Business and Economics, 2011, vol. 2, issue 0, 1-3 volume1: 2

Abstract: The research studies impacts of new tax changes to the small businesses, unemployment and to economic growth in Uzbekistan. The study shows that the tax policy directed on perfection of tax mechanisms, reduction of tax rates aimed to raise economic efficiency of manufacturing and increasing individual income. As a result from year to year the tax burden is reduced and the taxation order becomes simpler. Empirical analysis shows that only for last seven years the general tax burden in economy was reduced with 40 to 27 percent. The author found problems existing in small business taxation and generalizes recommendations for simplification of tax system and tax administration.

Keywords: Public ProsperityEconomic Growth; Investments; Circulating Assets; VAT; Profit Tax; Unified Tax Payment; Off-Budget Pension Fund; Road Fund (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
http://ojs.journals.cz/index.php/EJBE/article/view/88/93 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aad:ejbejj:v:2:y:2011:i:0:p:1-3

DOI: 10.12955/ejbe.v2i0.88

Access Statistics for this article

More articles in European Journal of Business and Economics from Central Bohemia University
Bibliographic data for series maintained by Petr Hájek ().