THEORETICAL AND PRACTICAL DIMENSIONS OF PERSONAL INCOME TAXATION

Authors

  • Bobomurodova Manzura Independent Researcher at Tashkent State University of Economics

Abstract

The taxation of personal income remains a pivotal element of fiscal policy worldwide, directly influencing a country’s socio-economic progress. Variations in the principles of personal income taxation are shaped by differing economic frameworks, legislative norms, and cultural traditions. Key components such as taxation of diverse income sources, progressive tax systems, tax reliefs, and the core values of equity and transparency form the backbone of effective tax regimes.

References

1. Tax Code of the Republic of Uzbekistan. – Tashkent: "Adolat" Publishing House, 2023.

2. OECD. Tax Policy Reforms 2023: OECD and Selected Partner Economies. – Paris: OECD Publishing, 2023.

3. World Bank. Taxation in Developing Countries: Principles and Practices. – Washington: World Bank, 2023.

4. IMF. Revenue Mobilization for Resilient Economies. – Washington: IMF Publications, 2023.

5. Musgrave R.A., Musgrave P.B. Public Finance in Theory and Practice. – McGraw-Hill, 2020.

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Published

2025-01-31

Issue

Vol. 2 No. 1 (2025): CONFERENCE ON THE ROLE AND IMPORTANCE OF SCIENCE IN THE MODERN WORLD

Section

Articles

How to Cite

THEORETICAL AND PRACTICAL DIMENSIONS OF PERSONAL INCOME TAXATION. (2025). CONFERENCE ON THE ROLE AND IMPORTANCE OF SCIENCE IN THE MODERN WORLD, 2(1), 200-202. https://universalconference.us/universalconference/index.php/crismw/article/view/3702