JISMONIY SHAXSLARDAN OLINADIGAN DAROMAD SOLIG‘INI TAKOMILLASHTIRISH MASALALARI
Keywords:
Kalit so‘zlar: daromad solig‘i, jismoniy shaxslar, soliq islohoti, progressiv stavka, fiskal siyosat, raqamlashtirish, norasmiy bandlik, xalqaro tajriba, soliq adolati, soliq imtiyozlari., Keywords: income tax, individuals, tax reform, progressive rate, fiscal policy, digitization, informal employment, international experience, Tax Justice, tax benefits.Abstract
Annotatsiya. Maqolada O‘zbekiston Respublikasida jismoniy shaxslardan olinadigan daromad solig‘i tizimining huquqiy, iqtisodiy va institutsional asoslari o‘rganiladi. Soliq stavkalari, norasmiy iqtisodiyot, soliq imtiyozlari va raqamlashtirish darajasiga oid tahlillar asosida mavjud muammolar aniqlanadi. Muallif xalqaro amaliyot, xususan Germaniya, AQSh va Skandinaviya davlatlari tajribasiga tayangan holda, milliy soliq tizimini takomillashtirish bo‘yicha kompleks takliflar beradi. Tadqiqot natijalari O‘zbekistonda soliq siyosatini yanada adolatli, shaffof va samarali yo‘nalishga olib borish imkonini beradi.
Abstract. The article will study the legal, economic and institutional foundations of the system of income tax on individuals in the Republic of Uzbekistan. Based on the analysis of tax rates, the informal economy, tax incentives and the level of digitization, existing problems are identified. The author makes comprehensive proposals for improving the national tax system, relying on the experience of international practice, in particular the countries of Germany, the United States and Scandinavia. The results of the study make it possible to take tax policy in Uzbekistan in a more fair, transparent and effective direction.
