JEFMS Journal

ABSTRACT:

This article presents scientific and theoretical views on improving tax administration in creating a favorable environment and investment climate for business entities, the analysis of statistical data is widely covered, and in this regard, appropriate conclusions are made and proposals are made.

Keywords:

entrepreneurship, investment, investor, taxes, taxation, tax administration, tax burden, tax incentives.

REFERENCES:

1) Address of the President of the Republic of Uzbekistan Sh.M.Mirziyoev to the Oliy Majlis of the Republic of Uzbekistan December 29, 2020.

2) Decree of the President of the Republic of Uzbekistan Sh.M.Mirziyoev No. PF-6155 of February 3, 2021.

3) Jason DeBacker, Bradley T. Heim, Shanthi P. Ramnath, Justin M. Ross. The impact of state taxes on pass-through businesses: Evidence from the 2012 Kansas income tax reform. Journal of Public Economics, Volume 174, 2019, Pages 53-75, https://doi.org/10.1016/j.jpubeco.2019.03.008.

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5) R. Alison Felix, James R. Hines. Who offers tax-based business development incentives?, Journal of Urban Economics, Volume 75,2013,Pages 80-91, https://doi.org/10.1016/j.jue.2012.12.003.

6) (https://www.sciencedirect.com/science/article/pii/S0094119012000824)

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9) Decree of the President of the Republic of Uzbekistan dated December 9, 2019 No PF-5890 on measures for deep reform of the road infrastructure of the Republic of Uzbekistan.

10) https://t.me/soliqnews/6321