THEORETICAL AND PRACTICAL BASIS OF CALCULATION OF TAXES AND MANDATORY PAYMENTS PAID BY SMALL BUSINESSES

Authors

  • Rashidjon Gafurov Author
  • Akmalkhon Nishonov Author

DOI:

https://doi.org/10.47390/ydif-y2026v2i8/n04

Keywords:

small business, taxes, turnover tax, VAT, tax accounting, tax incentives.

Abstract

This article analyzes the system of taxes and mandatory payments paid by small business entities, their types, and accounting mechanisms. It also examines tax incentives and their impact on economic efficiency.

References

1. Rahmonqulov T.E. Soliqlar orqali kichik biznes subyektlarini qo‘llab-quvvatlash mexanizmlari.

2. Safarova G.A. Kichik biznes subyektlarining soliq yuki va yengilliklari tahlili.

3. G‘ofurov D. Kichik biznes uchun soliq imtiyozlarining samaradorligi.

4. O‘zbekiston Respublikasi Soliq kodeksi.

5. O‘zbekiston Respublikasi Prezidentining kichik biznesni rivojlantirishga oid farmon va qarorlari.

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Published

2026-04-29

Issue

Vol. 2 No. 8 (2026): SCIENCE OF THE NEW ERA: INNOVATIVE IDEAS AND SOLUTIONS FOR HUMANITY

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Gafurov, R., & Nishonov, A. (2026). THEORETICAL AND PRACTICAL BASIS OF CALCULATION OF TAXES AND MANDATORY PAYMENTS PAID BY SMALL BUSINESSES. SCIENCE OF THE NEW ERA: INNOVATIVE IDEAS AND SOLUTIONS FOR HUMANITY, 2(8), 20-24. https://doi.org/10.47390/ydif-y2026v2i8/n04