Мой первый журнал ISRS-Journal-АНГЛ - Page 26

At the same time, the engine of the creative economy is the creative class, which in turn depends on personal development, self-realization and the manifestation of individuality. The creative economy also involves active participation of citizens in the development of new products and services through support for start-ups (start-up - new business projects, original business ideas, and models), new types of entrepreneurship, cooperation of research institutions, universities and industrial enterprises. Currently, start-ups are actively introduced and are popular among young people in the country. There is a “Program to support youth start- up initiatives”, in which participate more than a thousand students from all universities of Uzbekistan. The scope of projects are very broad, but the most popular areas are e-commerce, education, communication and navigation technologies, transport and road infrastructure, as well as medicine and biotechnology. In order to achieve the goals in this direction, the important organizational and legal measures are being taken in the country. In particular, a solid legal base has been formed and the necessary conditions have been created to support business entities. The Guarantee Fund for the Development of Small Business and the Institute of the Presidential Representative for the Protection of the Rights and Legal Interests of Entrepreneurship Entities (Business Ombudsman) carry out their activities. According to experts, the turning point in the The German magazine “Wostok”, among the financial and economic sector of Uzbekistan in 2017 was achieved positive changes, highlights the the liberalization of monetary policy. The Decree of the gradual elimination of administrative barriers to business, the abolition of all types of President of the Republic of Uzbekistan on priority do unscheduled inspections of business entities, measures to liberalize monetary policy of September 2, simplification of the process of issuing loans to 2017 noted that “excessive administrative regulation in small and private entrepreneurs, as well as the the sphere of currency circulation created an ineffective creation of the institution of the Plenipotentiary under the President to protect their rights and system of benefits and preferences for individual legitimate interests. industries and economic entities and violated the market principles for competition. Moreover, it has become a containing factor for attracting foreign investment, increasing exports of goods and services, and of the country's development" 3 . This decision is primarily aimed at reducing the share of the “shadow economy”, as well as achieving a positive impact on most of the key economic indicators. According to experts of international financial institutions, despite certain risks, including currency risks, the country's banking sector managed to minimize them, compensating for its own assets 4 . Another important aspect of the economic agenda was the development of the “Concept of reforming the tax system of the Republic of Uzbekistan” project aimed at reducing the tax burden, reducing the VAT rate, unifying and eliminating a number of taxes and obligatory payments, as well as measures to improve tax administration in general 5 . This document assumes a simplification of the sophisticated tax system: reduction of the number of taxes, tax regimes, unification of tax payment rules for different categories of taxpayers, simplification of tax calculation methods, categorical rejection of individual tax benefits. At the same time, in order to create favorable conditions for active inflow of foreign investments, to increase the production of export-oriented products in the regions of the country free economic zones (FEZ) were created. Today, investors can open production in the FEZ "Navai", "Angren", "Jizzakh", "Gijduvan", "Urgut", "Hazorasp", "Kokand", as well as in several specialized production of pharmaceutical products, sports goods, breeding fish zones. At the same time, the cluster system approach is being actively implemented in almost all areas. In particular, clusters are created in such areas as agriculture, tourism, industry, textiles, etc. In order to strengthen the cluster policy, a Resolution of the President of the Republic of Uzbekistan adopted 3 Decree of the President of the Republic of Uzbekistan "On priority measures to liberalize monetary policy" dated September 2, 2017. / http://lex.uz/docs/3326423 4 Moody’s on trends in the banking system of Uzbekistan / http://finance.uz/index.php/ru/fuz-menu-biznes-ru/2506-moody-s-o-tendentsiyakh- v-bankovskoj-sisteme-uzbekistana 5 The concept of reforming the tax system of the Republic of Uzbekistan http://taxreform.regulation.gov.uz/ 28