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Some ways to improve microbusiness taxation in the Republic of Uzbekistan
- Authors: Rasulev A.1, Voronin S.2,3, Koraboev B.2
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Affiliations:
- Tashkent State Economic University
- Institute of Budget and Tax Studies under the Ministry of Economy and Finance of the Republic of Uzbekistan
- Tashkent Branch of Plekhanov Russian University of Economics
- Issue: No 2 (2025)
- Pages: 77-93
- Section: FINANCIAL POLICY
- URL: https://rjsvd.com/0207-3676/article/view/682749
- DOI: https://doi.org/10.31857/S0207367625020061
- ID: 682749
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Abstract
The article considers the current issues of microbusiness taxation. An assessment of various taxation regimes for entrepreneurs in the Republic of Uzbekistan is made. It is revealed that turnover tax and fixed-rate tax are more attractive for microbusiness entrepreneurs than VAT or income tax. The use of VAT does not contribute to the expansion of trade relations between small, medium, large businesses and microbusinesses. The author proposes to maintain the existing tax regime for microbusiness entities in the form of turnover tax at a fixed rate (on a voluntary basis). Recommendations for improving microbusiness taxation in the context of economic reform are substantiated.
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About the authors
Alisher Rasulev
Tashkent State Economic University
Author for correspondence.
Email: arasulev@yandex.ru
Grand Ph.D. in Economics, Professor
Uzbekistan, TashkentSergey Voronin
Institute of Budget and Tax Studies under the Ministry of Economy and Finance of the Republic of Uzbekistan; Tashkent Branch of Plekhanov Russian University of Economics
Email: sergey_voronin@yahoo.com
Grand Ph.D. in Economics, Chief Specialist, Professor
Uzbekistan, TashkentBobur Koraboev
Institute of Budget and Tax Studies under the Ministry of Economy and Finance of the Republic of Uzbekistan
Email: qoraboyev.bobur@mail.ru
Manager of the Rating Improvement Project, Lecturer
Uzbekistan, TashkentReferences
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