IMPROVING THE PERSONAL INCOME TAX REVENUE IN OUR COUNTRY THROUGH EVALUATING THE ECONOMIC EFFICIENCY OF THE UNIFIED AND PROGRESSIVE TAX SYSTEM BASED ON FOREIGN EXPERIENCE
DOI:
https://doi.org/10.17605/Keywords:
Personal income tax, individuals, tax system, foreign experience, progressive rate, fiscal policyAbstract
This article examines the economic essence of personal income tax, its collection mechanisms in foreign countries, as well as the current practices in Uzbekistan. In addition, personal income tax revenues over the past five years are analyzed, existing problems are identified, and recommendations are developed.
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