METHODS, FORMS, AND BASIC PRINCIPLES OF TAXATION OF INDIVIDUAL INCOMES AND ISSUES OF ENHANCING THEIR IMPORTANCE IN THE TAXATION SYSTEM
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss9-pp49-58Abstract
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.
Keywords:
personal income tax progressive tax rate tax system tax benefits and deductionsReferences
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