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PROGRESSIVE PERSONAL INCOME TAX SYSTEM IN WORLD EXPERIENCE

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This article provides a comprehensive analysis of world experience in introducing a progressive personal income tax system. In particular, the systems operating in the USA, Germany, Scandinavian countries (Sweden, Denmark), the Russian Federation and several Asian countries (Japan, South Korea, Singapore), their historical development, political and economic motivations, tax rate levels, social protection policy and impact on the general economic situation are discussed. Also, based on the lessons learned from these countries, the possibilities of forming the most appropriate progressive system for the conditions of Uzbekistan are assessed.

AUTHORS

F.Isaev

Тошкент давлат иқтисодиёт университети ҳузуридаги “Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари” илмий-тадқиқот маркази

Tags

# stability# стабильность# солиқ# налог# tax# барқарорлик# ижтимоий тенгсизлик# социальное неравенство# прогрессивный# progressive# прогрессив# норасмий иқтисодиёт.# неформальная экономика.# social inequality# informal economy.

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Article Identifiers

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https://eroi.uz/11.0183/A0425-0001

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References

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