TAX-BASED APPROACHES TO REDUCING POVERTY AND INCOME INEQUALITY
DOI:
https://doi.org/10.55640/Keywords:
poverty, tax policy, tax mechanisms, tax incentives, medical expenses, value-added taxAbstract
This article explores the use of tax policy instruments to improve household incomes and alleviate poverty levels. The research emphasizes the significance of the tax system within the framework of a social welfare state and analyzes its role in income redistribution from both theoretical and empirical viewpoints. Based on an econometric analysis of World Bank survey data, the study found that expenditures related to illness and healthcare have a negative impact on the financial well-being of households. The research also proposes several policy recommendations, including introducing VAT refunds for medical expenses incurred by low-income groups, reducing social tax rates for employers hiring low-income individuals, and granting tax exemptions for financial assistance provided by charitable and sponsorship organizations.
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5. Ниязметов И. Солиққа тортиш механизмларини такомиллаштириш орқали солиқ тизими барқарорлигини таъминлаш. Иқт. фан. док.... дисс. автореф //Т.: БМА. – 2018. – Т. 70.
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