Record Details

TAXATION SYSTEM OF UZBEKISTAN: INFLUENCE OF TAX REFORMS ON SMALL ENTERPRISES

European Journal of Business and Economics

View Archive Info
 
 
Field Value
 
Title TAXATION SYSTEM OF UZBEKISTAN: INFLUENCE OF TAX REFORMS ON SMALL ENTERPRISES
 
Creator Dekhanov, Makhamadali; Tashkent State University of Economics
 
Subject Tax Systém, Revenue, Government, Small Enterprises
H25, M89, I01
 
Description     The problems of SME development and high tax rates have always been one of the most important social problems in any state. In recent years the taxation issue has gained a very big importance from the government policymakers. Politicians suggest further decrease of tax rates for small and medium enterprises and also improvement of single tax policy. This paper is dedicated to the analysis of influence of tax reforms on small enterprises in Uzbekistan.. Particularly it analysis how single tax effects the development and functioning of the SMEs. The base hypothesis used in this research paper is Laffer’ hypothesis, which states that decrease of tax rates will encourage the development of the enterprises and will raise more government revenues. This effect will be achieved through better business conditions, which ensures the financial sustainability of the business. Another point is the lower avoidance rate, where enterprises will not be more needed to hide their revenues and avoid taxes.The research results showed that implementation of lower tax rates and single tax policy, positively effect the development of the SME sector. Despite the policies and actions taken by government authorities, there is still space for improvements.
 
Publisher CBU, o.p.s.
 
Contributor —
 
Date 2011-10-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
analysis
 
Format application/pdf
 
Identifier https://ojs.journals.cz/index.php/EJBE/article/view/113
10.12955/ejbe.v3i0.113
 
Source European Journal of Business and Economics; Vol 3 (2011)
1804-9699
10.12955/ejbe.v3i0
 
Language eng
 
Relation https://ojs.journals.cz/index.php/EJBE/article/view/113/118
 
Rights Copyright (c) 2011 Makhamadali Dekhanov
https://creativecommons.org/licenses/by/3.0/