JISMONIY SHAXSLARDAN OLINADIGAN DAROMAD SOLIG‘INI TAKOMILLASHTIRISH MASALALARI
Ключевые слова:
Kalit so‘zlar: daromad solig‘i, jismoniy shaxslar, soliq stavkalari, norasmiy iqtisodiyot, soliq siyosati, raqamlashtirish, soliq imtiyozlari, xalqaro tajriba, fiskal barqarorlik, O‘zbekiston soliq tizimi., Keywords: income tax, individuals, tax rates, informal economy, tax policy, digitization, tax benefits, international experience, fiscal stability, Uzbekistan's tax system.Аннотация
Annotatsiya. Ushbu maqolada O‘zbekiston Respublikasida jismoniy shaxslardan olinadigan daromad solig‘i tizimining amaldagi holati, mavjud muammolar va ularni bartaraf etish yo‘llari tahlil qilinadi. Soliq stavkalari, imtiyozlar, norasmiy bandlik va raqamlashtirish darajasi kabi omillar asosida tizim samaradorligi baholanadi. Shuningdek, Germaniya, AQSh, Skandinaviya mamlakatlari va Estoniya kabi xorijiy davlatlarning ilg‘or tajribalari o‘rganiladi va O‘zbekiston sharoitiga mos takliflar ishlab chiqiladi. Maqolada fiskal barqarorlikni ta’minlash, soliq bazasini kengaytirish va ijtimoiy adolat tamoyillarini kuchaytirishga qaratilgan yechimlar asoslanadi.
Abstract. This article will analyze the current state of the system of income tax on individuals in the Republic of Uzbekistan, existing problems and ways to eliminate them. System efficiency is assessed based on factors such as tax rates, benefits, informal employment, and digitization levels. Advanced experiences of foreign countries such as Germany, the United States, Scandinavian countries and Estonia are also studied and proposals are developed to suit the conditions of Uzbekistan. The article is based on solutions aimed at ensuring fiscal stability, expanding the tax base and strengthening the principles of social justice.
