This article examines the issues of improving tax administration for high-income individuals. Based on international experience, ways to increase the efficiency of the taxation system are analyzed, and mechanisms applicable to the conditions of Uzbekistan are studied. The research focuses on the following issues: principles of setting tax rates for high-income individuals, ensuring transparency and fairness in taxation, the use of digital technologies and electronic systems in tax administration, as well as mechanisms to prevent tax evasion and capital outflow abroad. Specific proposals and recommendations have been developed for improving the tax administration of high-income individuals in Uzbekistan.
| Mualliflar | Normurzaev , Umid, Нормурзаев , Умид, Normurzayev , Umid |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2025-09-30 |
| Jild | 2 |
| Son | 5 |
| Betlar | 201-210 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2025-vol2-iss5-pp201-210 |
DOI: 10.60078/3060-4842-2025-vol2-iss5-pp201-210 · Maqolaning asl sahifasi
high income, individuals, taxation, tax administration, tax system, progressive tax rates, tax burden, tax optimization, digitalization, international experience, tax incentives, высокие доходы, физические лица, налогообложение, налоговое администрирование, налоговая система, прогрессивные налоговые ставки, налоговая нагрузка, оптимизация налогообложения, цифровизация, международный опыт, налоговые льготы, yuqori daromad, jismoniy shaxslar, soliqqa tortish, soliq ma’muriyatchiligi, soliqqa tortish tizimi, progressiv soliq stavkalari, soliq yuki, soliqni optimallashtirish, raqamlashtirish, xalqaro tajriba, soliq imtiyozlari
This article considers foreign experience as an important factor in ensuring the effectiveness and sustainable development of financial planning in enterprises. In developed countries, financial planning is carried out…
This article analyzes the effectiveness of tax incentives for small businesses. Based on the data, the economic and social results of benefits were studied, and an assessment was made based on such indicators as the…
This article examines the current aspects, opportunities and advantages of digitizing the modern housing stock management system. The possibilities of increasing the efficiency of housing stock management, rational use…
This article draws attention to the fact that accounting in assessing the results of the activities of economic entities is of particular importance in terms of the profit that the enterprise has received or can receive…
The article analyzes the challenges and development directions of stock trading on Uzbekistan’s capital market. It provides recommendations to increase issuer activity, reduce state ownership, protect investor rights…
This article highlights the role of investments in ensuring sustainable economic growth in Uzbekistan. It discusses the new opportunities being created for foreign investors and provides suggestions and recommendations…
This article examines the need to develop effective financial optimization tools in the national economy, given the growing complexity of supply chains in the logistics industry and the capital requirements of corporate…
The article examines the role of insolation as a system-forming factor in the development and optimization of housing infrastructure under urbanization conditions. The interrelation between insolation and regional…
This article analyzes the forms of accounting, their essence, and historical development stages. Forms of accounting refer to specific methods and procedures of maintaining accounting records. Historically, accounting…
School-Based Management (SBM) represents a form of decentralization of central government authority to the school level, aimed at enhancing the efficiency and competitiveness of the education system. Theoretically, SBM…
Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar