STAGES OF DEVELOPMENT OF THE MECHANISM OF TAXATION OF INDIVIDUAL ENTREPRENEURS
Keywords:
individual entrepreneurship, tax mechanism, simplified regime, digitalization, socio-economic development, fiscal stability, informal sector.Abstract
This article analyzes the stages of development of mechanisms for taxation of individual entrepreneurs (IEPs) in Uzbekistan. Starting from the general tax regimes implemented in the early years of independence, simplified tax regimes introduced in later stages, and administrative mechanisms established on the basis of digital platforms at the present time are widely covered. It is shown that evolutionary changes in tax legislation have improved the legal and institutional environment for IEPs, stimulated their economic activity, and had a positive impact on employment. The study, based on a comparative analysis of local and international experiences, scientifically substantiates the most effective directions of taxation of SOEs, as well as their contribution to the stability of the state budget and socio-economic development.
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