IMPROVEMENT OF THE PROCEDURE FOR CLASSIFYING SELF-EMPLOYED INDIVIDUALS AS SMALL BUSINESS ENTITIES AND THEIR TAXATION
Abstract
The article conducted research on the taxation of self-employed individuals, proposed classifying them as small business entities, incentivizing them through tax mechanisms, and formulated conclusions.
References
1. The Constitution of the Republic of Uzbekistan preamble.
2. Tax Code of the Republic of Uzbekistan.
3. Resolution of the President of the Republic of Uzbekistan, June 8, 2020 y. No. RP-4742, «ON MEASURES FOR SIMPLIFYING STATE REGULATION OF ENTREPRENEURIAL ACTIVITY AND SELF-EMPLOYMENT».
4. Decree of the President of the Republic of Uzbekistan, February 10, 2023 y. No. DP-21, «ON MEASURES TO FURTHER IMPROVE THE CRITERIA FOR DIVIDING BUSINESS ENTITIES INTO CATEGORIES, AS WELL AS TAX POLICY AND TAX ADMINISTRATION».
5. Гренадерова М.В., Прокофьева А.К. Налоги для самозанятых лиц: российский и зарубежный опыт. Вестник Алтайской академии экономики и права. 2020. № 4-3. С. 300-304.
