Кичик Бизнесни Солиқ Режимлари Ўзгаришига Мослаштиришнинг Хорижий Тажрибаси

The article provides a comparative analysis of foreign experience of simplified tax regimes for small businesses, VAT transition thresholds and transitional mechanisms. Approaches in different countries show that systems that do not limit business growth, control accounting costs and smooth out sharp financial jumps during the transition to a general regime are more effective than providing low rates. For Uzbekistan, institutional principles have been developed based on differentiating the financial burden of tax regime changes depending on the business model, rather than directly copying foreign models