Mechanism Improvement Of State Support For Small Businesses Through Tax Tools In Uzbekistan

  • Nodira Murodova Navoi State Pedagogical Institute
Keywords: Business units, Tax incentives, Taxation


This article highlights the tax incentives offered by the Uzbek Government to the small businesses with hope to increase the share of the private sector in country GDP. In the paper the author researched a number of  tax privileges  that became available since the Independence years. On  the basis  of the scientific  findings  the author has worked out a number of practical proposals to improve the mechanism of state support for small businesses through tax tools.


[1], [2], [3] Statistical yearbook of State Statistics Committee of the Republic of Uzbekistan (2010).

[4] N 439 Degree of Cabinet of Ministers of the Republic of Uzbekistan on adoption of classification of enterprises and organizations of small entrepreneurship entities.

[5]The Presidential Decree of the Republic of Uzbekistan, 2005 on Additional Measures to stimulate the development of micro & small enterprises.

[6] The #327 Law of the Republic of Uzbekistan, 2012 on Family business, art# 3.

[7] The #336 Law of the Republic of Uzbekistan, 2012 on Protecting the private property and securing the rights of proprietors, art#7.