IMPROVING THE TAXATION OF SMALL BUSINESSES AND PRIVATE ENTERPRENOURSHIP ACTIVITIES

Abstract

This article describes types of business performance of entities, the criteria for determining their actions and the legal basis. The changes in the number of business entities in the country in recent years, the share of small business and private entrepreneurship in the level of employment in the regions have been analyzed. Dynamical changes in the share of business entities in the sectors of the national economy were reviewed. In addition to this, provided an analysis on theoretical basis and current situation of taxation of business entities in the tax system of the Republic of Uzbekistan. Based on the analysis, issues concerning to the taxation mechanism of business entrepreneurships were identified. With a systematic approach to the problems raised in the article, proposals have been developed to optimize the taxation of business entities.