E-Knjižnica FET "Dr. Mijo Mirković"

Tax policy os small and medium sized entreprises in transition economy in Uzbekistan

Khudjamuratovich, Islamkulov Alimnazar (2005) Tax policy os small and medium sized entreprises in transition economy in Uzbekistan. In: Entrepreneurship and macroeconomic management, April, 28-30, 2005., Pula, Croatia.

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Legal basis of the development of small and medium entrepreneurship (hereinafter SME) in our country has been developed; there is significant progress in the entrepreneurship adjustment. The structures rendering education, information and consulting services to the SME have extended and their activities have intensified. Necessary measures were taken to form the mechanisms of financial assistance to the SME, to reduce taxes for entrepreneurs, to strengthen the promotional role of the tax structure. Special measures were taken in the sphere of forming the mechanisms of protection of the entrepreneurs’ rights and interests. With the purpose of prevention the unlawful interferences into entrepreneurs’ activities and liquidation of baseless examinations the application of «Control book» was started. The activities of the SME regional infrastructures have extended. Significant results were achieved in the establishment of public and trade unions of entrepreneurs. Cooperation relations with international, regional and national organizations of foreign states in the sphere of the SME development have been strengthened. As a result of the state assistance measures implemented in the spheres of state property privatization and the SME development the private sector has gained supreme role in the state economy. According to the results of 2001 the share of the private sector in the Gross Domestic Product was 71.0%. 48.3% of industrial production, 99.0% of farm production, 76.1% of construction, 98.4% of domestic commodity turnover, 62.5% of paid services to people, 83.9% of transport, 59.0% of foreign commodity turnover, 52.6% of export, 69.0% of import fell to the share of the private sector. Private sector earnings formed 31.6% of state budget receipts. The share of the private sector in the employment over the country is 70.0%. According to the results of 2001 the number of officially registered juridical person statused economy-financial structures of the private sector exceeded 58.6 thousand. 80.1% of them are small and medium enterprises. In average 58 officially registered small enterprises fall at 10 thousand people over the country. During the last 5 years the share of the SME in Gross Domestic Product has increased from 24.7% to 42.7%.

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Tip objekta: Materijal konferencije ili radionice (Paper)
Mentor: NIJE ODREĐENO
Dodatne informacije: 3/2005, Vol. 1
Ključni pojmovi: SME, small business, tax for SME, tax policy, simplified tax system, gross income, gross profit, porez za SME, porezna politika, pojednostavljeni porezni sustav, bruto prihod, bruto profit.
Teme: 3 Društvene znanosti > 33 Ekonomija. Ekonomska znanost > 336 Financije. Uključujući: Javne financije. Bankarstvo. Novac > 336.2 Javni prihodi
Odjeli: Odjel za ekonomiju i turizam "Dr. Mijo Mirković"
Datum pohrane: 17 Oct 2012 11:30
Zadnja promjena: 08 Jan 2013 09:50
URI: http://eknjiznica.unipu.hr/id/eprint/1451

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