Taxation Features for Certain Categories of Taxpayers and in Certain Regions of The Republic of Uzbekistan

Abstract

This article analyzes the specific features of taxation for certain categories of taxpayers and in different regions of the Republic of Uzbekistan. The study is based on the Tax Code of the Republic of Uzbekistan and official statistical data, examining tax benefits, simplified tax regimes, and the effectiveness of regional tax policies. As a result, scientific conclusions and practical recommendations were developed regarding the improvement of the tax system, promotion of regional development, and support of entrepreneurial activities.