The Role of Tax Regulation in Stimulating Entrepreneurship and Ensuring Socio-Economic Development

This research is devoted to the study of emerging trends and patterns in the field of tax regulation of entrepreneurial activity in the context of state influence on the economy. The paper generalizes international and domestic experiences of tax regulation of small businesses, while analyzing the current state of tax regulation in Uzbekistan, with a particular focus on the Samarkand region. Special attention is paid to the processes of income (profit) formation and distribution, the optimization of the tax burden, and the delimitation of direct and indirect methods of stimulating entrepreneurship.