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METHODS, FORMS, AND BASIC PRINCIPLES OF TAXATION OF INDIVIDUAL INCOMES AND ISSUES OF ENHANCING THEIR IMPORTANCE IN THE TAXATION SYSTEM

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Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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This article presents methods, forms and basic principles for taxing the income of individuals. Methods, forms and principles of taxation and their socio-economic impact are covered. The effect of progressive and proportional taxes on fair distribution and the role of taxes on investment returns have also been discussed. In improving the tax system of Uzbekistan, the prospects for taxation methods, forms and principles are based. The article analyzes the effectiveness and fairness of income tax collection mechanisms from the perspective of economic stability and budget revenues.

AUTHORS

M.Bobomurotova

Toshkent Davlat iqtisodiyot universiteti

Tags

# tamoyillar# принципы# principles# soliq tizimi# tax system# byudjet daromadlari# доходы бюджета# налоговая политика# tax policy# налоговая система# soliq siyosati# personal income tax# progressiv soliq stavkasini# soliq imtiyozlari va chegirmalar# soliqqa tortish usullari# soliq tortish shakllari# kapital daromadga soliq# налог на доходы физических лиц# прогрессивная налоговая ставка# налоговые льготы и вычеты# методы налогообложения# формы налогообложения# налог на доход от капитала# progressive tax rate# tax benefits and deductions# taxation methods# forms of taxation# capital gains tax# budget revenues

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0226-0001

DOI:

Not Available

References

Feldshteyn, M. (1971). Tax Policy, Corporate Saving and Investment Behavior in Britain. 5th ed. New York: McGraw-Hill, 672 b.

Haydarov, N. (2007). Soliqlar va soliqqa tortish masalalari. T.: Akademiya, 79 p.

Internal Revenue Service (IRS) (2024). Federal Income Tax Rates and Tax Benefits for 2024. Washington D.C.: U.S. Department of the Treasury. Available at: https://www.irs.gov

Masgreyv, R.A. (1989). Public Finance in Theory and Practice. 5th ed. New York: McGraw Hill, 672 b.

OECD (2023). Taxing Wages 2022–2023. Paris: OECD Publishing, 420 p. https://doi.org/10.1787/20744287

Qiyosov, Sh.U. (2023). Jismoniy shaxslar daromadlarini soliqqa tortish mexanizmini takomillashtirish masalalari. T.: Iqtisod-Moliya, 135 b.

Feldshteyn, M. (1971). Tax Policy, Corporate Saving and Investment Behavior in Britain. 5th ed. New York: McGraw-Hill, 672 b.

Haydarov, N. (2007). Soliqlar va soliqqa tortish masalalari. T.: Akademiya, 79 p.

Internal Revenue Service (IRS) (2024). Federal Income Tax Rates and Tax Benefits for 2024. Washington D.C.: U.S. Department of the Treasury. Available at: https://www.irs.gov

Masgreyv, R.A. (1989). Public Finance in Theory and Practice. 5th ed. New York: McGraw Hill, 672 b.

OECD (2023). Taxing Wages 2022–2023. Paris: OECD Publishing, 420 p. https://doi.org/10.1787/20744287

Qiyosov, Sh.U. (2023). Jismoniy shaxslar daromadlarini soliqqa tortish mexanizmini takomillashtirish masalalari. T.: Iqtisod-Moliya, 135 b.