Tax Burden for Private Entrepreneurs: Individuals - Private Entrepreneurs and Their Tax Obligations
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This article examines the tax burden faced by private entrepreneurs in Uzbekistan. Through a comprehensive literature review and analysis, it assesses the current tax obligations for individual private entrepreneurs under Uzbekistan's tax code. The article finds that while recent reforms have somewhat reduced tax rates and simplified filing for small businesses, individual entrepreneurs still face a substantial tax burden that can hinder business growth and formalization. Recommendations are made for further simplifying the tax system and reducing rates to support entrepreneurship and economic development.
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