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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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Field Value
 
Title Transformation of the taxation system and its influence on enterprise development in the Republic of
 
Creator Bazarov, Furkat; Tashkent Institute of Finance
 
Subject Public Prosperity, Economic Growth, Investments, Circulating Assets, VAT, Profit Tax, Unified Tax Payment, Off-Budget Pension Fund, Road Fund
H21
 
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. 
 
Publisher CBU, o.p.s.
 
Contributor
 
Date 2011-04-01
 
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/88
10.12955/ejbe.v2i0.88
 
Source European Journal of Business and Economics; Vol 2 (2011)
1804-9699
10.12955/ejbe.v2i0
 
Language eng
 
Relation https://ojs.journals.cz/index.php/EJBE/article/view/88/93
 
Rights Copyright (c) 2011 Furkat Bazarov
https://creativecommons.org/licenses/by/3.0/