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International Finance and Accounting

Abstract

The article investigates the features and procedure of the taxation of individuals engaged in entrepreneurial activities, as well as the current state of affairs. An assessment to the changes in the field of taxation of individuals engaged in entrepreneurial activity, carried out within the framework of the Concept of Improving the Tax Policy of the Republic of Uzbekistan, is given. In the article the taxation procedure for individual entrepreneurs is consecrated on the basis of the tax code, furthermore, it was analyzed on the basis of data on business entities operating in Tashkent city. Moreover, the author's views are presented on improving the taxation of individual entrepreneurs.

References

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