Эффективное использование налоговой функций стимулирования в целях развития малого бизнеса

Аннотация

Subject of research: Subjects of small businesses in different forms of private properties and their results of financial household activities. Purpose of work: Elobrating scientific and practical recommendations and proposals aimed at the the theoretical, practical and methodological analyses of tax subjects of small business, their development through tax incentives and ensuring the stable growth of state budget revenue. Methods of research: methods of systematic approachiyng, comparative evaluation, the economic-statistical grouping, as well as comparision welle used in the process of the research, economical and mathematical methods. The results obtained and their novelty: Simplified system recommended in the process of paying taxes and livies, in this case not only considering the basis of the number of employees but it is too important the basis of annual circulation of goods, the recommendation of decreasing unified tax rate was given by author; Simplifyng tax system of trade and public catering as well as increasing cash flow, enchaning the use of plastic cards proposed and received regressive scale of unified tax. Some proposals given to change tax code to strengthen accountability for violations of rare use of terminals by trade and services Practical value: Elobrated scientific proposals and practical recommendations can be used for improving in taxing of subjects of small businesses and defining tax incentives as well as further working out of direct and indirect taxes scientific prognoses. Degree of embed and economic effectivity: The results of research and practical recommendations adopted for implementation in practice of the State Tax Committee of Uzbekistan. The materials of the paper can be applied in upgeading training programs and courses of «Theory taxes», «Taxes and Taxation», «Taxing entities», «Tax control», «Forecasting taxes» Tax Academy of State Tax Committee. Field of application: the Ministry of Finance, State Tax Committee and Higher Educational Institutions.