SPECIFIC FEATURES OF TAXATION OF AGRICULTURAL ENTERPRISES

 This article examines the specific features of taxation of agricultural enterprises, taking into account the unique characteristics of the agricultural sector. Agriculture differs from other sectors due to its dependence on natural and climatic conditions, seasonality of production, long production cycles, and relatively lower profitability. These factors require a differentiated approach to taxation and the application of special tax regimes. The study analyzes the existing tax mechanisms applied to agricultural enterprises, including tax benefits, preferential rates, and simplified taxation systems. Particular attention is paid to the experience of developing countries, including Uzbekistan, in supporting agricultural producers through tax policy. The research also highlights key challenges such as tax burden optimization, ensuring fairness, and increasing the efficiency of tax administration in the agricultural sector. Based on the analysis, recommendations are proposed to improve the taxation system for agricultural enterprises and enhance their financial sustainability.