TAX INCENTIVES FOR SMALL BUSINESS AND ENTREPRENEURIAL ACTIVITY IN UZBEKISTAN
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The 2026 reforms of the Uzbekistan Tax Code introduce a comprehensive set of tax incentives aimed at supporting small businesses and individual entrepreneurs. These measures include a reduced turnover tax rate, simplified compliance procedures, digital reporting mechanisms, and transitional incentives for businesses moving to general taxation. The study analyzes the legal framework, economic implications, and potential impact on entrepreneurship formalization and growth.
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Zenodo创建时间:
2026-03-26



