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 |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2025-09-30 |
| Jild | 2 |
| Son | 5 |
| Betlar | 201-210 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss5-pp201-210 |
| Indeksga qo‘shilgan | 2026-08-26 |
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
| APA | Normurzaev , Umid, Нормурзаев , Умид, & Normurzayev , Umid (2025). ISSUES OF IMPROVING TAX ADMINISTRATION FOR HIGH-INCOME INDIVIDUALS (BASED ON INTERNATIONAL EXPERIENCE). Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 201-210. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp201-210 |
|---|---|
| GOST (OAK) | Normurzaev , Umid, Нормурзаев , Умид, Normurzayev , Umid ISSUES OF IMPROVING TAX ADMINISTRATION FOR HIGH-INCOME INDIVIDUALS (BASED ON INTERNATIONAL EXPERIENCE) // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 5. – P. 201-210. – DOI: 10.60078/3060-4842-2025-vol2-iss5-pp201-210. |
| MLA | Normurzaev , Umid, Нормурзаев , Умид, and Normurzayev , Umid. “ISSUES OF IMPROVING TAX ADMINISTRATION FOR HIGH-INCOME INDIVIDUALS (BASED ON INTERNATIONAL EXPERIENCE).” Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 201-210, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp201-210 |
| Chicago | Normurzaev , Umid, Нормурзаев , Умид, and Normurzayev , Umid. “ISSUES OF IMPROVING TAX ADMINISTRATION FOR HIGH-INCOME INDIVIDUALS (BASED ON INTERNATIONAL EXPERIENCE).” Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 201-210 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp201-210 |
| Harvard | Normurzaev , Umid, Нормурзаев , Умид, and Normurzayev , Umid (2025) ‘ISSUES OF IMPROVING TAX ADMINISTRATION FOR HIGH-INCOME INDIVIDUALS (BASED ON INTERNATIONAL EXPERIENCE)’, Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 201-210. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp201-210 |
| BibTeX | @article{normurzaevumid2025,
title = {ISSUES OF IMPROVING TAX ADMINISTRATION FOR HIGH-INCOME INDIVIDUALS (BASED ON INTERNATIONAL EXPERIENCE)},
author = {Normurzaev , Umid and Нормурзаев , Умид and Normurzayev , Umid},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {5},
pages = {201-210},
doi = {10.60078/3060-4842-2025-vol2-iss5-pp201-210},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp201-210}
} |
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