THE IMPORTANCE OF FINANCIAL REPORTING TRANSPARENCY IN THE TAXATION OF SMALL BUSINESS AND PRIVATE ENTREPRENEURSHIP ENTITIES

<jats:p>This thesis examines the importance of financial reporting transparency in the taxation of small businesses and private entrepreneurship entities. The study analyzes the reliability, openness, and accuracy of financial reports as key factors in improving the efficiency of the tax system. Additionally, the practices of financial reporting in small business entities, existing challenges, and ways to address them are discussed. The research also highlights issues related to ensuring financial transparency based on tax reforms and regulatory frameworks implemented in the Republic of Uzbekistan.</jats:p>