Хорижий лингвистика ва лингводидактика Volume 4 (2026)
TAX SYSTEM FOR SMALL BUSINESSES
Bektursinova, Aysultan, Saparova, Saulat, Бектурсынова, Айсултан, Сапарова, Саулат, Bektursinova, Aysultan, Saparova, Saulat
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.
small business, taxation system, tax policy, tax incentives, entrepreneurship, single tax payment, tax burden, economic development, state budget, tax administration
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