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 |
| Nashr sanasi | 2025-03-28 |
| Jild | 3 |
| Son | 3 |
| Betlar | 331-341 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss3-pp331-341 |
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
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