ISSUES OF IMPROVING TAX ADMINISTRATION FOR HIGH-INCOME INDIVIDUALS (BASED ON INTERNATIONAL EXPERIENCE)
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp201-210Abstract
This article examines the issues of improving tax administration for high-income individuals. Based on international experience, ways to increase the efficiency of the taxation system are analyzed, and mechanisms applicable to the conditions of Uzbekistan are studied. The research focuses on the following issues: principles of setting tax rates for high-income individuals, ensuring transparency and fairness in taxation, the use of digital technologies and electronic systems in tax administration, as well as mechanisms to prevent tax evasion and capital outflow abroad. Specific proposals and recommendations have been developed for improving the tax administration of high-income individuals in Uzbekistan.
Keywords:
high income individuals taxation tax administration tax system progressive tax rates tax burden tax optimization digitalization international experience tax incentivesReferences
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