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Interdisciplinary Studies

THE MAIN DIRECTIONS OF YOUTH SUPPORT IN UZBEKISTAN'S TAX SYSTEM

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Abstract

This article analyzes the mechanisms of the Uzbek tax system in encouraging youth to become economically active. The author draws conclusions on the legal basis of youth entrepreneurship, statistical indicators and regional differences using the example of tax incentives, simplified regimes and creative parks. The article shows the relationship between self-employment of young people, their areas of employment and reduction of the tax burden.

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References

1. Address of President Shavkat Mirziyoyev to the Oliy Majlis and the people of Uzbekistan. December 26, 2025. - URL:

https://president.uz/oz/lists/view/8834

2. Tax Code of the Republic of Uzbekistan. As amended on January 1, 2026.

3. Resolution of the President of the Republic of Uzbekistan "On Creative Parks." May 1, 2025.

4. Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated April 17, 2019, No. 320 "On measures to further improve the activities of the state tax service bodies" (with amendments dated June 30, 2025).

https://lex.uz/ru/docs/-4290724

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