TYPES OF ENTERPRISES AND THEIR TAX SYSTEM

Abstract

This article analyzes the tax system for private enterprises in Uzbekistan, its role in economic development and its impact on business activities. The tax system serves as a regulatory and development tool for business entities. The research analyzed tax burdens, benefits, tax administration and tax law problems faced by private enterprises. Also, the impact of tax policy on the growth of various economic sectors and the role of attracting foreign investments will be discussed.

In Uzbekistan, there are main types of taxes such as corporate income tax, value added tax (VAT), property tax, land tax and social taxes, each of which has a different impact on the sustainability of business activities. In recent years, the government has implemented reforms to reduce the tax burden, simplify and digitize tax processes. The results of the research show that further simplification of the tax system and ensuring a fair tax burden is an important factor in the development of entrepreneurship.

The article also analyzes the impact of important economic sectors such as construction, transport and logistics on the tax system, and emphasizes that the development of these sectors will bring additional income to the state budget, create new jobs and stimulate economic growth. The results of the article can be useful in understanding the relationship between private enterprises and tax policy and in developing effective strategies for improving the tax system.