COMPOSITION OF PERSONAL INCOME TAXPAYERS IN THE REPUBLIC OF UZBEKISTAN

Authors

  • Turayev Alijon Akmal ugli, Akhmedov Jasur Samarkand Institute of Economics and Service

DOI:

https://doi.org/10.55640/

Keywords:

personal income tax, taxpayers, individuals, tax system, tax policy, Uzbekistan, fiscal policy.

Abstract

This article analyzes the composition of personal income taxpayers in the Republic of Uzbekistan and their role in the national tax system. The study is based on the provisions of the current Tax Code of Uzbekistan, scientific literature, and statistical data on tax revenues. The research examines the main categories of taxpayers, including resident and non-resident individuals, employees receiving wages, individual entrepreneurs, investors, and property owners. Particular attention is paid to the legal framework governing personal income taxation and the mechanisms of tax administration. The study also evaluates the fiscal significance of personal income tax and its impact on the formation of state budget revenues.

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References

1.International Monetary Fund. (2023). Tax policy and revenue mobilization in developing economies. IMF Publishing.

2.State Tax Committee of the Republic of Uzbekistan. (2025). Annual report on tax revenues and tax administration. Tashkent.

3.Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Statistical report on state budget revenues. Tashkent.

4.Tax Code of the Republic of Uzbekistan. (2026). Tashkent.

5.PwC. (2025). Uzbekistan: Individual taxes on personal income. Retrieved from https://taxsummaries.pwc.com

6.World Bank. (2024). Uzbekistan public finance review. Washington, DC: World Bank.

7.Asian Development Bank. (2023). Fiscal policy and tax reforms in Uzbekistan. Manila: Asian Development Bank.

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Published

2026-03-29

Issue

Vol. 5 No. 03 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

COMPOSITION OF PERSONAL INCOME TAXPAYERS IN THE REPUBLIC OF UZBEKISTAN. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 2315-2319. https://doi.org/10.55640/

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