Improving the mechanism for forming budget revenues through the taxation of income of self-employed persons

Sabirov , Mirza, Сабиров , Мирза, Sabirov , Mirza

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This article scientifically examines the importance of taxing income earned by self-employed individuals in the formation of budget revenues. In particular, the study substantiates the need to introduce the obligation for self-employed individuals to issue invoices to buyers in the process of selling goods and services. This mechanism is aimed at ensuring transparency in income accounting, reducing hidden turnover, and expanding the tax base. The article demonstrates that the proposed mechanism contributes to improving the efficiency of tax administration, ensuring the stability of budget revenues, and reducing the share of the informal economy. In addition, the article develops scientific and practical proposals for expanding digital accounting and electronic documentation practices in the activities of self-employed individuals

Maqola ma’lumotlari
MualliflarSabirov , Mirza, Сабиров , Мирза, Sabirov , Mirza
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-06-03
Jild3
Son3
Betlar302-307
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss3-pp302-307
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss3-pp302-307 · Maqolaning asl sahifasi

Kalit so‘zlar

self-employed individuals, income taxation, invoice, tax base, budget revenues, tax administration, shadow economy, electronic documentation, tax revenues, fiscal policy, informal activity, tax control, самозанятые лица, налогообложение доходов, счет-фактура, налоговая база, доходы бюджета, налоговое администрирование, теневая экономика, электронное документирование, налоговые поступления, фискальная политика, неформальная деятельность, налоговый контроль, o‘zini o‘zi band qilgan shaxslar, daromadlarni soliqqa tortish, hisobvaraq-faktura, soliq bazasi, budjet daromadlari, soliq ma’murchiligi, yashirin iqtisodiyot, elektron hujjatlashtirish, soliq tushumlari, fiskal siyosat, norasmiy faoliyat, soliq nazorati

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASabirov , Mirza, Сабиров , Мирза, & Sabirov , Mirza (2026). IMPROVING THE MECHANISM FOR FORMING BUDGET REVENUES THROUGH THE TAXATION OF INCOME OF SELF-EMPLOYED PERSONS. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 302-307. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp302-307
GOST (OAK)Sabirov , Mirza, Сабиров , Мирза, Sabirov , Mirza IMPROVING THE MECHANISM FOR FORMING BUDGET REVENUES THROUGH THE TAXATION OF INCOME OF SELF-EMPLOYED PERSONS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 3. – P. 302-307. – DOI: 10.60078/3060-4842-2026-vol3-iss3-pp302-307.
MLASabirov , Mirza, Сабиров , Мирза, and Sabirov , Mirza. “IMPROVING THE MECHANISM FOR FORMING BUDGET REVENUES THROUGH THE TAXATION OF INCOME OF SELF-EMPLOYED PERSONS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 302-307, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp302-307
ChicagoSabirov , Mirza, Сабиров , Мирза, and Sabirov , Mirza. “IMPROVING THE MECHANISM FOR FORMING BUDGET REVENUES THROUGH THE TAXATION OF INCOME OF SELF-EMPLOYED PERSONS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 302-307 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp302-307
HarvardSabirov , Mirza, Сабиров , Мирза, and Sabirov , Mirza (2026) ‘IMPROVING THE MECHANISM FOR FORMING BUDGET REVENUES THROUGH THE TAXATION OF INCOME OF SELF-EMPLOYED PERSONS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 302-307. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp302-307
BibTeX
@article{sabirovmirza2026,
  title = {IMPROVING THE MECHANISM FOR FORMING BUDGET REVENUES THROUGH THE TAXATION OF INCOME OF SELF-EMPLOYED PERSONS},
  author = {Sabirov , Mirza and Сабиров , Мирза and Sabirov , Mirza},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {3},
  pages = {302-307},
  doi = {10.60078/3060-4842-2026-vol3-iss3-pp302-307},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp302-307}
}

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