The Impact of Tax Burden on the Development of Small Business and Private Entrepreneurship

This article analyzes the impact of the tax burden on the development of small business and private entrepreneurship. It examines how tax rates, tax administration efficiency, and tax incentives influence entrepreneurial activity and business expansion. The study also explores the mechanisms of optimizing tax policy to support small business development, using Uzbekistan as a case study. In addition, it highlights the role of tax reforms in improving the business climate, attracting investment, and encouraging formalization of entrepreneurial activities. The findings suggest that an optimal tax burden is a key factor in ensuring sustainable economic growth and enhancing the competitiveness of small enterprises.