PROGRESSIVE PERSONAL INCOME TAX SYSTEM IN WORLD EXPERIENCE

Authors

  • Scientific Research Center "Scientific Foundations and Problems of the Development of the Economy of Uzbekistan" under Tashkent State University of Economics

DOI:

https://doi.org/10.60078/2992-877X-2025-vol3-iss3-pp331-341

Abstract

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.

Keywords:

tax progressive social inequality stability informal economy

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Isaev , F. (2025). PROGRESSIVE PERSONAL INCOME TAX SYSTEM IN WORLD EXPERIENCE. In Economic development and analysis. https://doi.org/10.60078/2992-877X-2025-vol3-iss3-pp331-341