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.
| Mualliflar | Bobomurotova , Manzura, Бобомуратова , Манзура, Bobomurotova , Manzura |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-09-29 |
| Jild | 3 |
| Son | 9 |
| Betlar | 49-58 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss9-pp49-58 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss9-pp49-58 · Maqolaning asl sahifasi
personal income tax, progressive tax rate, tax system, tax benefits and deductions, налог на доходы физических лиц, прогрессивная налоговая ставка, налоговая система, лиц, прогрессивная налоговая ставка, налоговая система, jismoniy shaxslar daromad solig‘i, progressiv soliq stavkasini, soliq tizimi, soliq imtiyozlari va chegirmalar
| APA | Bobomurotova , Manzura, Бобомуратова , Манзура, & Bobomurotova , Manzura (2025). METHODS, FORMS, AND BASIC PRINCIPLES OF TAXATION OF INDIVIDUAL INCOMES AND ISSUES OF ENHANCING THEIR IMPORTANCE IN THE TAXATION SYSTEM. Иқтисодий тараққиёт ва таҳлил, 3(9), 49-58. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp49-58 |
|---|---|
| GOST (OAK) | Bobomurotova , Manzura, Бобомуратова , Манзура, Bobomurotova , Manzura METHODS, FORMS, AND BASIC PRINCIPLES OF TAXATION OF INDIVIDUAL INCOMES AND ISSUES OF ENHANCING THEIR IMPORTANCE IN THE TAXATION SYSTEM // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 9. – P. 49-58. – DOI: 10.60078/2992-877x-2025-vol3-iss9-pp49-58. |
| MLA | Bobomurotova , Manzura, Бобомуратова , Манзура, and Bobomurotova , Manzura. “METHODS, FORMS, AND BASIC PRINCIPLES OF TAXATION OF INDIVIDUAL INCOMES AND ISSUES OF ENHANCING THEIR IMPORTANCE IN THE TAXATION SYSTEM.” Иқтисодий тараққиёт ва таҳлил, 3(9), 49-58, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp49-58 |
| Chicago | Bobomurotova , Manzura, Бобомуратова , Манзура, and Bobomurotova , Manzura. “METHODS, FORMS, AND BASIC PRINCIPLES OF TAXATION OF INDIVIDUAL INCOMES AND ISSUES OF ENHANCING THEIR IMPORTANCE IN THE TAXATION SYSTEM.” Иқтисодий тараққиёт ва таҳлил, 3(9), 49-58 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp49-58 |
| Harvard | Bobomurotova , Manzura, Бобомуратова , Манзура, and Bobomurotova , Manzura (2025) ‘METHODS, FORMS, AND BASIC PRINCIPLES OF TAXATION OF INDIVIDUAL INCOMES AND ISSUES OF ENHANCING THEIR IMPORTANCE IN THE TAXATION SYSTEM’, Иқтисодий тараққиёт ва таҳлил, 3(9), 49-58. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp49-58 |
| BibTeX | @article{bobomurotovamanzura2025,
title = {METHODS, FORMS, AND BASIC PRINCIPLES OF TAXATION OF INDIVIDUAL INCOMES AND ISSUES OF ENHANCING THEIR IMPORTANCE IN THE TAXATION SYSTEM},
author = {Bobomurotova , Manzura and Бобомуратова , Манзура and Bobomurotova , Manzura},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {9},
pages = {49-58},
doi = {10.60078/2992-877x-2025-vol3-iss9-pp49-58},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp49-58}
} |
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