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Application of the simplified tax system by small business entities in the Republic of Tajikistan: Problems and solutions

Najmiddinov M.M. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( munir999@mail.ru )

Nadezhdina S.D. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( nadejdina2010@yandex.ru )

Journal: Finance and Credit, #11, 2019

Subject This article discusses the possibilities, opportunities and limitations of transferring the tax system to a special tax regime in the Republic of Tajikistan, i.e. a simplified tax system.
Objectives The article aims to develop methodological guidelines and practical recommendations to improve the tax mechanism in the Republic of Tajikistan.
Methods For the study, we used the systems and integrated approaches, generalization, and logical modeling.
Results The article highlights certain factors that have a negative impact on the development of the simplified tax system and identifies the main areas for its improvement taking into account best practices of advanced economies.
Conclusions and Relevance There is a quantitative increase in a number of indicators of the small business sector, its formation quality is insufficient though. The potential of Tajikistan's small business institution is not being fully harnessed. The proposed areas to improve the simplified tax system can be used to substantiate draft laws on tax reform and by business entities if making a decision on transferring to a special tax regime, i.e. a simplified tax system.


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