Oguz han engineering and technology university of turkmenistan features and development of youth entrepreneurship

Energy	10 state owned power plants operate in the country
5
Tourism	Medical tourism in the Avaza tourist zone	1

Table 2 – Share of GDP by sectors.
- Income tax - 2% of gross income;
- Personal income tax - 10%;
- Target tax for the arrangement of territories - 0.3% from the amount of gross income from sales, reduced by the accrued VAT;
- Deductions in state insurance - 20% of the salary fund;
- Advertising fee - 5% of the cost of advertising costs - for Ashgabat (4% - for velayat centers; 3% - for the rest);
- Customs duties: (upon import) - 2% of the customs value of the goods, (upon export) - 5%.
- Customs procedures - 0.2% of the customs value of the goods.
Individual entrepreneurs (without forming a legal entity) working under the simplified taxation system pay:
The Law of Turkmenistan "On Enterprises" establishes the following organizational and legal forms of enterprises, which differ from each other in forms of ownership, composition, participation in the work of the firm, the nature of material responsibility, distribution of income:
- Individual entrepreneur (without forming a legal entity);
- State enterprise;
- Individual enterprise (IP);
- Economic Society (HO);
- Joint Stock Company (JSC);
- Cooperative enterprise;
- Dayhan economy;
- Dayhan association;
- An enterprise of a public organization.

Micro enterprise	an average number of employees employed in industry, electricity, construction, gas and water supply - up to 15 people, in other industries - no more than 10 people;
Small enterprise	an average number of employees employed in industry, electricity, construction, gas and water supply - up to 15 people, in other industries - no more than 10 people;