Transformation of the taxation system and its influence on enterprise development in the Republic of
European Journal of Business and Economics
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Title |
Transformation of the taxation system and its influence on enterprise development in the Republic of
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Creator |
Bazarov, Furkat
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Subject |
Public Prosperity
Economic Growth Investments Circulating Assets VAT Profit Tax Unified Tax Payment Off-Budget Pension Fund Road Fund H21 |
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Description |
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.
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Publisher |
CBU, o.p.s.
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Date |
2011-04-01
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article analysis |
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Format |
application/pdf
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Identifier |
https://ojs.journals.cz/index.php/EJBE/article/view/88
10.12955/ejbe.v2i0.88 |
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Source |
European Journal of Business and Economics; Vol 2 (2011)
1804-9699 10.12955/ejbe.v2i0 |
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Language |
eng
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Relation |
https://ojs.journals.cz/index.php/EJBE/article/view/88/93
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Rights |
Copyright (c) 2011 Furkat Bazarov
https://creativecommons.org/licenses/by/3.0/ |
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