TAX SYSTEM FOR SMALL BUSINESSES

Davletyarova Guldana and A. Juzbaev

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4

Abstract: This article analyzes the theoretical and legal foundations of the taxation system for small businesses, its role,and significance in the economy. It also highlights the tax regimes in force for small businesses, their advantages anddisadvantages, and their role in stimulating entrepreneurial activity. The study examines the need to improve the taxationsystem and support small businesses through its simplification.

Keywords: small business; taxation system; tax policy; tax incentives; entrepreneurship; single tax payment; tax burden; economic development; state budget; tax administration (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:id:9276

DOI: 10.5281/zenodo.18701219

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