THEORETICAL ASPECTS OF DETERMINATION OF THE TAX REGIME OF SMALL BUSINESS ENTITIES

This article summarizes the theoretical views and opinions of the authors who have conducted research on economic incentives for small business and private entrepreneurship by the state, including the regulation of their activities through the tax mechanism.It was also noted that the long-term tax policy of the Republic of Uzbekistan to provide a favorable tax environment for small businesses in order to provide economic support to the state has not yielded the expected results. Even as a result of tax reforms implemented in recent years, these problems have not been completely eliminated. Therefore, the article briefly presents the theoretical solutions to the problems associated with the establishment of the tax regime of small businesses today.