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.
| Mualliflar | Isaev , Fakhriddin, Исаев , Фахриддин, Исаев , Фахриддин |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-03-28 |
| Jild | 3 |
| Son | 3 |
| Betlar | 331-341 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss3-pp331-341 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss3-pp331-341 · Maqolaning asl sahifasi
tax, progressive, social inequality, stability, informal economy, налог, прогрессивный, социальное неравенство, стабильность, неформальная экономика, солиқ, прогрессив, ижтимоий тенгсизлик, барқарорлик, норасмий иқтисодиёт
| APA | Isaev , Fakhriddin, Исаев , Фахриддин, & Исаев , Фахриддин (2025). PROGRESSIVE PERSONAL INCOME TAX SYSTEM IN WORLD EXPERIENCE. Иқтисодий тараққиёт ва таҳлил, 3(3), 331-341. https://doi.org/10.60078/2992-877x-2025-vol3-iss3-pp331-341 |
|---|---|
| GOST (OAK) | Isaev , Fakhriddin, Исаев , Фахриддин, Исаев , Фахриддин PROGRESSIVE PERSONAL INCOME TAX SYSTEM IN WORLD EXPERIENCE // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 3. – P. 331-341. – DOI: 10.60078/2992-877x-2025-vol3-iss3-pp331-341. |
| MLA | Isaev , Fakhriddin, Исаев , Фахриддин, and Исаев , Фахриддин. “PROGRESSIVE PERSONAL INCOME TAX SYSTEM IN WORLD EXPERIENCE.” Иқтисодий тараққиёт ва таҳлил, 3(3), 331-341, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss3-pp331-341 |
| Chicago | Isaev , Fakhriddin, Исаев , Фахриддин, and Исаев , Фахриддин. “PROGRESSIVE PERSONAL INCOME TAX SYSTEM IN WORLD EXPERIENCE.” Иқтисодий тараққиёт ва таҳлил, 3(3), 331-341 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss3-pp331-341 |
| Harvard | Isaev , Fakhriddin, Исаев , Фахриддин, and Исаев , Фахриддин (2025) ‘PROGRESSIVE PERSONAL INCOME TAX SYSTEM IN WORLD EXPERIENCE’, Иқтисодий тараққиёт ва таҳлил, 3(3), 331-341. https://doi.org/10.60078/2992-877x-2025-vol3-iss3-pp331-341 |
| BibTeX | @article{isaevfakhriddin2025,
title = {PROGRESSIVE PERSONAL INCOME TAX SYSTEM IN WORLD EXPERIENCE},
author = {Isaev , Fakhriddin and Исаев , Фахриддин and Исаев , Фахриддин},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {3},
pages = {331-341},
doi = {10.60078/2992-877x-2025-vol3-iss3-pp331-341},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss3-pp331-341}
} |
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