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AMOUNT OF PERSONAL INCOME TAX IN THE REPUBLIC BUDGET OF UZBEKISTAN

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Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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The article describes the tax system of the Republic of Uzbekistan, the changes made to the tax legislation. The personal income tax and its change indicators for 2022-2023 were studied by the author. Ways of economic-analytical comparison with the tax system of foreign countries are highlighted.

AUTHORS

F.Hakimov

Toshkent davlat iqtisodiyot universitet

Tags

# Государственный бюджет# State budget# подоходный налог# income tax# soliq tizimi# rezident# mulkiy daromadlar# moddiy naf# davlat budjeti# резидент# имущественный доход# материальная выгода# resident# property income# material benefit

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0524-0043

DOI:

Not Available

References

Hartman D.A. (2002). “Does progressive taxation redistribute income?” IPI Policy Report. [On-line]. 162, pp.1-12. Available: https://www.ipi.org/docLib/PR162-Hartman-Redistribution.pdf-OpenElement.pdf [May 21, 2020].

Liu, H., Chen, LP va Xu, JB (2015) Iste'molchilarning xulq-atvoriga soliq solishning ta'siri. Davlat moliyasi va soliq forumi, 3, 22-27.

Weller C.E. and Rao M. (2010) “Progressive tax policy and economic stability.” Journal of Economic Issues. [On-line]. 44(3), pp. 629-659. Available: https://www.jstor.org/stable/20778707 [May 21, 2020].

Еременко Е.А. (2019) Концепция справедливости в налогообложении и ее влияние на совершенствование национальной налоговой системы: дис. канд. экон. наук: 00.10. – М., 2018. – 165 с. Фактические поступления по налогам и платежам в государственный бюджет за 2005-2018 гг. Официальный интернет-ресурс КГД МФ РК. [Электронный ресурс] URL: http://kgd.gov.kz/ru /content/fakticheskie-postupleniya-po-nalogam-i-platezham-v-gosudarstvennyy-byudzhet-za-2002-2018-gg (дата обращения: 30.09.2019 г.).