Date: June-July 2018
Keywords: business environment, investment climate, tax reform, Uzbekistan
The result of this study is a business guide for foreign investors, as well as for young entrepreneurs, helping to make a decision on doing business in the territory of Uzbekistan.
The work includes: analysis of macroeconomic indicators; answers to questions related to the opening of business in Uzbekistan, depending on various organizational and legal forms; Review of the legislative framework, starting from employment issues to implementing blocking technology; analysis of supply chains of different types of products; studying the opinions of participants in the business environment from Tashkent, Samarkand and Bukhara on the tax and customs systems and their reforms; calculations, comparative calculations on the application of new tax rates, on the example of enterprises of their different industries.
Methodology: analysis of statistical data, in-depth interviews and focus group discussions with entrepreneurs, foreign investors, participants in the tax and customs systems. Also, the case-study method was used to analyze the conduct of business activities of enterprises from different sectors of the economy.