DIRECTIONS FOR THE APPLICATION OF TAX BENEFITS TO BUSINESS ENTITIES

Authors

  • Ibrokhimov Mukhammadjon Abdullajanovich Author

Keywords:

entrepreneurship, tax breaks, small business, tax burden, employment, investments, incentives

Abstract

 The article discusses modern mechanisms for applying tax incentives to business entities in the Uzbek economy, their impact on economic development, and the effectiveness of stimulating entrepreneurial activity through incentives. It also studies and analyzes practical aspects of increasing employment, attracting investments, reducing production costs , and simplifying tax administration using digital services. 

Author Biography

  • Ibrokhimov Mukhammadjon Abdullajanovich

     University of Business and Science

    Senior Lecturer, Department of Finance 

References

1. Decree of the President of the Republic of Uzbekistan “On the Development Strategy of New Uzbekistan for 2022–2026”. T.: “Uzbekistan”, 2022.

2. Olim Sabirovich Kazakov Introduction to Management. Textbook. Tashkent. "Fan Ziyosi" Publishing House, 2021 M. Meskon, M. Albert, F. Khedouri. Fundamentals of Management. M. Delo, 1992.: - C.489.

3. Muhammadjanovich KI EFFECTIVE DIRECTIONS OF DEVELOPMENT OF ENTREPRENEURSHIP //Conference Zone. - 2022. - S. 129-133.

4. M. Ya. Pogorelova. Economic analysis: theory and practice: Uchebnoye posobiye / M.Ya. Pogorelova. - M.: IS RIOR: NIS INFRA-M, 2016. - 290 p. c.86].

5. LIAbalkin, OI Volkov and Dr. Business economics (firm ) : Praktikum / Ed. OI Volkov, V.Ya. Pozdnyakov. - M.: INFRA-M, 2016. , c.91].

6. Kenjabayev AT Problems of forming a national system of informatization of entrepreneurial activity.: Doctor of Economic Sciences . Dissertation author's ref. – T.: 2005-39 p.

7. Small business in Uzbekistan. Statistical collection. Tashkent, 2020, 190 pages.

8. Website information www.stat.uz.

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Published

2026-01-25

How to Cite

DIRECTIONS FOR THE APPLICATION OF TAX BENEFITS TO BUSINESS ENTITIES. (2026). INTERNATIONAL SCIENTIFIC-ELECTRONIC JOURNAL “PIONEERING STUDIES AND THEORIES”, 2(1), 11-14. https://pstjournal.uz/index.php/pst/article/view/84

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