Zarif Akhrorov
Samarkand Institute of Economics and Service
Abstract. Emphasizing the importance of profit taxation in the activities of enterprises, it is important to make an in-depth analysis of the socio-economic advantages of paying enterprises and the importance of this sector of the economy for the country’s economy. In this article profit taxation is interpreted as an important part of the socio-economic activity of the enterprise. The current situation with the taxation of profits is analyzed and the legal framework is considered. The views of leading scholars on profit taxation have been analyzed. In addition, proposals and recommendations for improving the mechanism of income taxation in the development of enterprises have been formulated.
Keywords. profit, profit taxation, enterprise, investment, taxation mechanism.