O‘ZBEKISTON RESPUBLIKASIDA JISMONIY SHAXSLAR DAROMADLARINI SOLIQQA TORTISHNI TAKOMILLASHTIRISH MASALALARI
Keywords:
tax, taxation, population income, poverty, poverty reduction, individuals, individual income tax, tax rate, tax credits, tax object.Abstract
The article analyzes the current state of taxation of personal income in the
Republic of Uzbekistan, problems arising in the field of taxation and directions for
increasing its efficiency. Today's concept of social economy stems from the need to further
improve people's well-being and prevent the growth of poverty and deprivation. Therefore,
the task of implementing a flexible tax policy in relation to household income is the main
issue of the reforms being carried out in our country. It aims to increase wages, implement a
policy of maximum taxation depending on income, strong social protection and support for
low-income people. The conceptual foundations of personal income tax are considered from
the perspective of the country's socio-economic development. In the Republic of
Uzbekistan, issues of further improving the mechanism for collecting taxes on personal
income have been studied and recommendations have been developed.
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