ECONOMIC MECHANISMS OF IMPROVING PERSONAL INCOME TAX IN THE REPUBLIC OF UZBEKISTAN
DOI:
https://doi.org/10.55640/Keywords:
individuals, income tax, tax rate, tax administration, economic efficiency, tax baseAbstract
This article analyzes the economic efficiency of the personal income tax system (PIT) in the Republic of Uzbekistan. The purpose of the study is to identify ways to ensure budget stability by optimizing the tax burden and expanding the tax base. The methods of statistical analysis, comparative analysis and econometric modeling were used in the work. The results of the study show that differentiation of tax rates and targeted targeting of tax benefits have a positive impact on the growth of population incomes and strengthening tax discipline. In conclusion, proposals are developed to digitize tax administration and increase transparency.
References
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