MODERN APPROACHES TO THE TAXATION OF STARTUPS: ANALYTICAL PERSPECTIVES WITHIN THE EVOLVING TAX SYSTEM OF UZBEKISTAN

This article analyzes modern approaches to the taxation of startups and the role of tax policy in stimulating innovation-driven entrepreneurship. The study examines the economic characteristics of startups, fiscal mechanisms affecting their development, and tax incentives aimed at supporting innovative activities. Particular attention is given to the taxation policies implemented in Uzbekistan to foster the development of the startup ecosystem, including tax preferences provided within technology parks and innovation zones.