STATE FINANCIAL POLICY IN THE SPHERE OF ENTREPRENEURIAL ACTIVITY

Abstract:

The article is devoted to the analysis of the state financial policy in the sphere of entrepreneurship in the Republic of Uzbekistan. It considers key areas of legal regulation of financial support to business, including tax incentives, subsidies, grants and public-private partnership mechanisms. Specific measures aimed at stimulating entrepreneurial activity, such as tax reductions for non-residents and exemption from taxation of dividends, are given. Current challenges, including bureaucratic barriers and insufficient digitalisation of support processes, are highlighted. The article also presents different scientific approaches to understanding the essence of financial policy. The conclusions are drawn about the need to improve the current instruments of financial incentives, to strengthen information work with entrepreneurs and to introduce digital solutions in the system of state support for business.