IMPROVEMENT OF THE TAXATION SYSTEM FOR INDIVIDUAL ENTREPRENEURS BASED

This article examines the issues of improving the taxation system for individual entrepreneurs based on international experience. The study analyzes tax regimes, simplified taxation mechanisms, and fiscal incentives applied in developed and developing countries. In addition, the current state of taxation for individual entrepreneurs in the Republic of Uzbekistan is assessed using official statistical data from recent years, identifying existing challenges and proposing practical solutions. The research findings contribute to optimizing the tax burden, supporting entrepreneurial activity, and reducing the scale of the informal economy.