THEORETICAL AND PRACTICAL ASPECTS OF TAXATION OF PERSONAL INCOME
Keywords:
tax policy, globalization, efficiencyAbstract
The taxation of personal income is one of the key areas of tax policy in every country and has a significant impact on the socio-economic development of the state. The principles of taxation of personal income may vary depending on the economic system, legislation, and cultural characteristics of each country. Taxation of all types of income, progressive tax rates, deductions, and benefits, as well as the principles of fairness and transparency, are fundamental factors in forming an effective tax system.
Downloads
References
1. Tax Code of the Republic of Uzbekistan. – Tashkent: "Adolat" Publishing House, 2023.
2. Abdurazzoqov R.H., Karimov I.J. Tax Policy and Its Socio-Economic Impact. – Tashkent: Finance, 2021.
3. Aliyev A. The Role of Taxes in Economic Development and Issues of Their Optimization. – Samarkand: SamDU Publishing House, 2022.
4. OECD (Organization for Economic Co-operation and Development). Tax Policy Reforms 2023: OECD and Selected Partner Economies. – Paris: OECD Publishing, 2023.
5. Musgrave, R.A., & Musgrave, P.B. Public Finance in Theory and Practice. – McGraw-Hill, 2020.
6. World Bank Group. Taxation in Developing Countries: Principles and Practices. – Washington: World Bank, 2023.
7. Qodirov B., Saydaliyev M. Economic Foundations and Prospects of Taxation in Uzbekistan. – Tashkent: Science, 2022.
8. IMF (International Monetary Fund). Revenue Mobilization for a Resilient Economy. – Washington: IMF Publications, 2023.
9. Ebrill, L., Keen, M., Bodin, J., & Summers, V. The Modern VAT. – International Monetary Fund, 2020.
10. United Nations. Model Double Taxation Convention Between Developed and Developing Countries. – New York: UN Publications, 2023.
