KICHIK TADBIRKORLIK SUB’EKTLARINING SUN’IY BO‘LINISh MUAMMOLARI

To‘lqin Toshtemirov

Authors

Tulkin Toshtemirov Author https://orcid.org/0009-0001-2983-2017

Keywords:

state registration of a small business entity, a legal entity, liquidation of a legal entity, artificial division, tax regime, tax benefit, turnover tax

Abstract

This thesis analyzes the economic consequences of the artificial separation of small business entities, reveals the negative impact of separation, liquidation, and merger of small business entities to use tax benefits to reduce the tax burden on the state budget, competition, and the overall economy. Also, factors causing artificial division of entrepreneurship, signs of artificial division, its damage to socio-economic relations, and proposals for eliminating this problem will be considered

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