Keywords
simplified regime
turnover tax
profit tax
criterion
rate
How to Cite
Abstract
This article analyzes the scientific and practical approaches to the management of small business entities (SMEs). As a result of the analysis, ways to optimize the system of taxation of KBS in Uzbekistan have been developed. Analyzes In Uzbekistan, instead of abandoning the taxation of KBS in a simplified manner, it is necessary to introduce a tax at a reduced rate, which is widely used from foreign countries, to determine the limits of the number of employees and the amount of capital in addition to the annual turnover in determining the status of KBS, and to reduce the profit tax rate of KBS to 12%. based on the results of the analysis.
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