This article presents a comparative analysis of personal income tax systems and collection mechanisms in various countries. It examines tax rates, benefits, declaration procedures, and payment methods, and analyzes their socio-economic impact. Special attention is given to the influence of progressive and proportional taxation on fair income distribution, as well as the role of taxes on investment income. The article substantiates the prospects of applying international practices to improve Uzbekistan’s tax system. The efficiency and fairness of personal income tax collection mechanisms are analyzed in terms of economic stability and budget revenues.
| Mualliflar | Kuzieva , Nargiza, Bobomuratova , Manzura, Кузиева , Наргиза, Бобомуратова , Манзура, Kuzieva , Nargiza, Bobomuratova , Manzura |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2025-06-05 |
| Jild | 2 |
| Son | 3 |
| Betlar | 227-237 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss3-pp227-237 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss3-pp227-237 · Maqolaning asl sahifasi
personal income tax, progressive tax rate, tax system, tax benefits and deductions, US and China experience, tax declaration, capital gains tax, tax policy, budget revenues, tax reform in Uzbekistan, налог на доходы физических лиц, прогрессивная налоговая ставка, налоговая система, налоговые льготы и вычеты, опыт США и Китая, налоговая декларaция, налог на доход от капитала, налоговая политика, доходы бюджета, налоговая реформа в Узбекистане, jismoniy shaxslar daromad solig‘i, progressiv soliq stavkasi, soliq tizimi, soliq imtiyozlari va chegirmalar, AQSh va Xitoy tajribasi, soliq deklaratsiyasi, kapital daromadga soliq, soliq siyosati, byudjet daromadlari, O‘zbekiston soliq islohoti
| APA | Kuzieva , Nargiza, Bobomuratova , Manzura, Кузиева , Наргиза, Бобомуратова , Манзура, Kuzieva , Nargiza, & Bobomuratova , Manzura (2025). TAXATION OF PERSONAL INCOME: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR ITS APPLICATION IN UZBEKISTAN. Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 227-237. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp227-237 |
|---|---|
| GOST (OAK) | Kuzieva , Nargiza va b. TAXATION OF PERSONAL INCOME: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR ITS APPLICATION IN UZBEKISTAN // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 3. – P. 227-237. – DOI: 10.60078/3060-4842-2025-vol2-iss3-pp227-237. |
| MLA | Kuzieva , Nargiza, Bobomuratova , Manzura, Кузиева , Наргиза, Бобомуратова , Манзура, Kuzieva , Nargiza, and Bobomuratova , Manzura. “TAXATION OF PERSONAL INCOME: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR ITS APPLICATION IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 227-237, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp227-237 |
| Chicago | Kuzieva , Nargiza, Bobomuratova , Manzura, Кузиева , Наргиза, Бобомуратова , Манзура, Kuzieva , Nargiza, and Bobomuratova , Manzura. “TAXATION OF PERSONAL INCOME: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR ITS APPLICATION IN UZBEKISTAN.” Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 227-237 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp227-237 |
| Harvard | Kuzieva , Nargiza, Bobomuratova , Manzura, Кузиева , Наргиза, Бобомуратова , Манзура, Kuzieva , Nargiza, and Bobomuratova , Manzura (2025) ‘TAXATION OF PERSONAL INCOME: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR ITS APPLICATION IN UZBEKISTAN’, Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 227-237. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp227-237 |
| BibTeX | @article{kuzievanargiza2025,
title = {TAXATION OF PERSONAL INCOME: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR ITS APPLICATION IN UZBEKISTAN},
author = {Kuzieva , Nargiza and Bobomuratova , Manzura and Кузиева , Наргиза and Бобомуратова , Манзура and Kuzieva , Nargiza and Bobomuratova , Manzura},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {3},
pages = {227-237},
doi = {10.60078/3060-4842-2025-vol2-iss3-pp227-237},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp227-237}
} |
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