Improving The Practice of Taxing Individuals Engaged in Entrepreneurial Activities in Uzbekistan

This study examines the taxation practices of individuals engaged in entrepreneurial activities in Uzbekistan, addressing the challenges and inefficiencies in the current tax system. While previous research has explored various tax policies, gaps remain in understanding their impact on self-employed individuals and small businesses. Using a qualitative approach, the study analyzes tax regulations, economic trends, and sectoral distributions of entrepreneurs. Findings reveal significant growth in individual entrepreneurship, yet persistent barriers such as complex tax reporting and informal business taxation hinder further development. The results highlight the need for tax simplification, digitalization, and enhanced support mechanisms to foster entrepreneurship while ensuring compliance. These implications emphasize policy reforms that balance state revenue generation with business-friendly tax administration.