Илғор иқтисодиёт ва педагогик технологиялар Ҷилди 2 № 3 (2025) · Саҳифаҳои 227-237

TAXATION OF PERSONAL INCOME: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR ITS APPLICATION IN UZBEKISTAN

Kuzieva, Nargiza, Bobomuratova, Manzura, Кузиева, Наргиза, Бобомуратова, Манзура, Kuzieva, Nargiza, Bobomuratova, Manzura

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Аннотатсия

This article presents a comparative analysis of personal income tax systems and collection mechanisms in various countries. It examines tax rates, benefits, declaration procedures, and payment methods, and analyzes their socio-economic impact. Special attention is given to the influence of progressive and proportional taxation on fair income distribution, as well as the role of taxes on investment income. The article substantiates the prospects of applying international practices to improve Uzbekistan’s tax system. The efficiency and fairness of personal income tax collection mechanisms are analyzed in terms of economic stability and budget revenues.

personal income taxprogressive tax ratetax systemtax benefits and deductionsUS and China experiencetax declarationcapital gains taxtax policybudget revenuestax reform in Uzbekistan

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Иқтибос гирифтан

APA 7 
Kuzieva, Nargiza, Bobomuratova, Manzura, Кузиева, Наргиза, Бобомуратова, Манзура, Kuzieva, Nargiza & Bobomuratova, Manzura (2025). TAXATION OF PERSONAL INCOME: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR ITS APPLICATION IN UZBEKISTAN. Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 227-237.
GOST R 7.0.5 
Kuzieva, Nargiza, Bobomuratova, Manzura, Кузиева, Наргиза, Бобомуратова, Манзура, Kuzieva, Nargiza, Bobomuratova, Manzura TAXATION OF PERSONAL INCOME: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR ITS APPLICATION IN UZBEKISTAN // Илғор иқтисодиёт ва педагогик технологиялар. 2025. Т. 2. № 3. С. 227-237.
BibTeX 
@article{nargiza2025,
  author  = {Kuzieva, Nargiza and Bobomuratova, Manzura and Кузиева, Наргиза and Бобомуратова, Манзура and Kuzieva, Nargiza and Bobomuratova, Manzura},
  title   = {TAXATION OF PERSONAL INCOME: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR ITS APPLICATION IN UZBEKISTAN},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2025},
  volume  = {2},
  number  = {3},
  pages   = {227-237}
}
RIS 
TY  - JOUR
AU  - Kuzieva, Nargiza
AU  - Bobomuratova, Manzura
AU  - Кузиева, Наргиза
AU  - Бобомуратова, Манзура
AU  - Kuzieva, Nargiza
AU  - Bobomuratova, Manzura
TI  - TAXATION OF PERSONAL INCOME: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR ITS APPLICATION IN UZBEKISTAN
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2025
VL  - 2
IS  - 3
SP  - 227
EP  - 237
ER  -