Characteristics of Taxation for Individual Entrepreneurs

The objective of this study is to analyze Uzbekistan's taxation system for individual entrepreneurs (IEs), emphasizing the need for a supportive tax framework to encourage entrepreneurship. Using data from Uzbekistan’s Tax Code, recent legal amendments, and national economic reports, the study applies a comparative analysis methodology to evaluate the effectiveness of fixed and turnover tax regimes. Key outcomes highlight challenges in low turnover thresholds and complex reporting requirements, which promptsome entrepreneurs to close and reopen businesses to avoid tax complications. This turnover cycle reflects IEs’ reluctance to shift to higher tax regimes. Policy implications advocate for raising turnover thresholds and streamlining tax reporting, particularly for IEs exceeding 100 million soums in annual turnover. These reforms could enhance economic stability, reduce administrative burdens, and support sustained small business growth, thereby contributing to Uzbekistan’s long-term economic resilience andsmall enterprise development